EIN: 066001971
UEI: Q2VQCW6J2EP3
Audit also covers EIN: 066001595 · unlinked EINs have no separate FAC filing
Audited by: CliftonLarsonAllen LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 19, 2026 (19 days from today).
What is a management decision? →FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
The Board of Education?s procurement standards do not include all the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: The Board of Education does not have a policy in place in conformity with the federal Uniform Guidance criteria. Cause: The Board of Education was unaware of the details surrounding the new procurement standards during FY2020 and is in the process of creating and implementing a new policy, but one has not yet gone into effect in FY2021. Effect: With the absence of a compliant policy, the Board of Education is at risk for noncompliance as it relates to federal procurement. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2020-002. Recommendation: We recommend that the management review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding No. 2021-001: Procurement Policy Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20508 / 12060-SDE64370-20560 / 12060-SDE64370- 29572 / 12060-SDE64370-29576 Award Period: July 1, 2020 through June 30, 2021Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Board of Education?s procurement standards do not include all the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: The Board of Education does not have a policy in place in conformity with the federal Uniform Guidance criteria. Cause: The Board of Education was unaware of the details surrounding the new procurement standards during FY2020 and is in the process of creating and implementing a new policy, but one has not yet gone into effect in FY2021. Effect: With the absence of a compliant policy, the Board of Education is at risk for noncompliance as it relates to federal procurement. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2020-002. Recommendation: We recommend that the management review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
The Town of Cheshire, Connecticut respectfully submits the following corrective action plan for the year ended June 30, 2021. The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARD PROGRAMS AUDIT United States Department of Agriculture Passed Through the State Department of Education 2021-001 Child Nutrition Cluster ? CFDA No. 10.553/10.555 Recommendation: That management review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have consulted with the Town Attorney for guidance and both the Town and Board of Education will review their purchasing policy and amend to comply with Uniform Guidance. Name of the contact person responsible for corrective action: Greg Gibbons, Director of Fiscal Services. Planned completion date for corrective action plan: June 30, 2022
2020-002
FAC accepted this audit on April 4, 2021 — management decision was due October 4, 2021.
Out of the 25 payroll expenditures tested, 4 included pay to employees whose payroll was only partially allocated to IDEA. Allocations were based on budgeted time for those employees. Questioned Costs: None noted. Context: There are 38 employees whose pay is allocated to IDEA. Out of these 38, 4 are only partially allocated to the grant based on their activity. The sample was a statistically valid sample. Cause: Management was unaware that budgeted allocations were insufficient evidence under Uniform Guidance. Effect: The auditor noted no instances of noncompliance, however, due to lack of controls in place to verify payroll allocations and prevent misallocations, there is a possibility that payroll may be improperly allocated to grant programs and that misallocation would go undetected. Recommendation: We recommend that management update policies to reflect Uniform Guidance and implement procedures to review payroll allocations on a more regular basis. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding No. 2020-001: Payroll Allocation Federal Agency: U.S. Department of Education Federal Program Title: Special Education Cluster CFDA Number: 84.027/84.173 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20977/12060-SDE64370-20983 Award Period: July 1, 2018 through June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires that payroll allocations be supported by documentation that includes verification with the employee that allocations are accurate. Condition: Out of the 25 payroll expenditures tested, 4 included pay to employees whose payroll was only partially allocated to IDEA. Allocations were based on budgeted time for those employees. Questioned Costs: None noted. Context: There are 38 employees whose pay is allocated to IDEA. Out of these 38, 4 are only partially allocated to the grant based on their activity. The sample was a statistically valid sample. Cause: Management was unaware that budgeted allocations were insufficient evidence under Uniform Guidance. Effect: The auditor noted no instances of noncompliance, however, due to lack of controls in place to verify payroll allocations and prevent misallocations, there is a possibility that payroll may be improperly allocated to grant programs and that misallocation would go undetected. Recommendation: We recommend that management update policies to reflect Uniform Guidance and implement procedures to review payroll allocations on a more regular basis. Views of Responsible Officials: There is no disagreement with the audit finding.
Special Education Cluster ? CFDA No. 84.027/84.173 Recommendation: That management update policies to reflect Uniform Guidance and implement procedures to review payroll allocations on a more regular basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Pupil Personnel Service Director has put together a verification form to review with employees who are partially paid from the Special Education Cluster. Name(s) of the contact person(s) responsible for corrective action: Greg Gibbons, Supervisor of Fiscal and Transportation Services. Planned completion date for corrective action plan: June 30, 2021. If the Department of Education has questions regarding this plan, please call Greg Gibbons at 203-250-2415.
The Board of Education?s procurement standards do not include all the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: The Board of Education does not have a policy in place in conformity with the federal Uniform Guidance criteria. Cause: The Board of Education was unaware of the details surrounding the new procurement standards. Effect: With the absence of a compliant policy, the Board of Education is at risk for noncompliance as it relates to federal procurement. Recommendation: We recommend that the management review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding No. 2020-002: Procurement Policy Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster CFDA Number: 10.553/10.555 Pass-Through Agency: State of Connecticut Department of Education Pass-Through Number(s): 12060-SDE64370-20508 / 12060-SDE64370-20560 / 12060-SDE64370-29572 / 12060-SDE64370-29576 Award Period: July 1, 2019 through June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition: The Board of Education?s procurement standards do not include all the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: The Board of Education does not have a policy in place in conformity with the federal Uniform Guidance criteria. Cause: The Board of Education was unaware of the details surrounding the new procurement standards. Effect: With the absence of a compliant policy, the Board of Education is at risk for noncompliance as it relates to federal procurement. Recommendation: We recommend that the management review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials: There is no disagreement with the audit finding.
Child Nutrition Cluster ? CFDA No. 10.553/10.555 Recommendation: That management review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town and Board of Education will review their purchasing policy and amend to comply with Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Greg Gibbons, Supervisor of Fiscal and Transportation Services. Planned completion date for corrective action plan: June 30, 2021. If the Department of Agriculture has questions regarding this plan, please call Greg Gibbons at 203-250-2415.
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
FAC accepted this audit on February 20, 2018 — management decision was due August 20, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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