EIN: 066001997
UEI: CG13JYCPEFM6
Audited by: CBIZ CPAS
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 July 14, 2026 (51 days ago).
What is a management decision? →FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
The Board of Education’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, the Board of Education did follow their purchasing policies. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. 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: No Recommendation: We recommend that the Board of Education 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 and Planned Corrective Action: Management agrees with this finding and is in process of developing a formal policy.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555 Federal Award Identification Number and Year: 12060-SDE64370-20560 Pass-Through Agency: State Department of Education Pass-Through Number(s): N/A Award Period: 7/1/2022 - 6/30/2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters (Noncompliance) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement standards. Condition: The Board of Education’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, the Board of Education did follow their purchasing policies. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. 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: No Recommendation: We recommend that the Board of Education 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 and Planned Corrective Action: Management agrees with this finding and is in process of developing a formal policy.
The Town and the Board of Education have prepared and implemented a written policy for purchases using federal funds.
The Board of Education’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, the Board of Education did follow their purchasing policies. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. 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: No Recommendation: We recommend that the Board of Education 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 and Planned Corrective Action: Management agrees with this finding and is in process of developing a formal policy.
Show full finding ▾Hide full finding ▴Federal Agency: Department of the Treasury, Department of Agriculture and Department of Transportation Federal Program Name: American Rescue Plan Act, Child Nutrition Cluster, and Highway Planning and Construction Assistance Listing Number: 21.027,10.553/10.555, and 20.205 Federal Award Identification Number and Year: 12060-OPM20600-29669, 12060-SDE64370-20560 and 12062-DOT57191-22108 Pass-Through Agency: Office of Policy and Management and State Department of Education and State Department of Transportation Pass-Through Number(s): N/A Award Period: 7/1/2022 - 6/30/2023 Type of Finding: -Significant Deficiency in Internal Control over Compliance -Other Matters (Noncompliance) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement standards. Condition: The Board of Education’s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs: None noted. Context: Although the Board of Education did not have a policy in place in conformity with the federal uniform guidance criteria, the Board of Education did follow their purchasing policies. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. 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: No Recommendation: We recommend that the Board of Education 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 and Planned Corrective Action: Management agrees with this finding and is in process of developing a formal policy.
The Town and Board of Education have implemented a written policy for purchases using federal funds. This policy includes verifying that vendors have not been debarred.
2022-006
FAC accepted this audit on April 6, 2023 — management decision was due October 6, 2023.
The Town?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal uniform guidance criteria, the Town did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to federal procurement. Repeat Finding: N/A - First year audited as a major program. Recommendation: We recommend that the City 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: Management agrees with this finding and is in process of developing a formal policy
Show full finding ▾Hide full finding ▴2022-005 Federal Agency: Department of the Treasury and Federal Communications Commission Federal Program Name: American Rescue Plan Act and Emergency Connectivity Fund Program Assistance Listing Number: 21.027 and 32.009 Federal Award Identification Number and Year: 12060-OPM20600-29669 and ECF202108044 Pass-Through Agency: Office of Policy and Management Pass-Through Number(s): N/A Award Period: 7/1/2021 - 6/30/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters (Noncompliance) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of procurement standards. Condition: The Town?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal uniform guidance criteria, the Town did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it relates to federal procurement. Repeat Finding: N/A - First year audited as a major program. Recommendation: We recommend that the City 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: Management agrees with this finding and is in process of developing a formal policy
Finding 2022-005 Reporting Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The Town's Program Status Reports were not reviewed separate from preparer prior to submission. Statement of Concurrence or NonConcurrence Management agrees with this finding. Corrective Action The Town is in process of developing a formal policy. Name of Contact Person John Wilcox Projected Completion Date June 30, 2023
The Town must update their policies to indicate they will verify that an entity with which they plan to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal uniform guidance criteria, the Town did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it related to suspension & debarment. Repeat Finding: N/A - First year audited as a major program. Recommendation: We recommend that the City 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: Management agrees with this finding and is in process of developing a formal policy.
Show full finding ▾Hide full finding ▴2022-006 Federal Agency: Department of the Treasury and Federal Communications Commission Federal Program Name: American Rescue Plan Act and Emergency Connectivity Fund Program Assistance Listing Number: 21.027 and 32.009 Federal Award Identification Number and Year: 12060-OPM20600-29669 and ECF202108044 Pass-Through Agency: Office of Policy and Management Pass-Through Number(s): N/A Award Period: 7/1/2021 - 6/30/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters (Noncompliance) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requires compliance with the provisions of suspension, and debarment. Condition: The Town must update their policies to indicate they will verify that an entity with which they plan to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Questioned costs: None noted. Context: Although the Town did not have a policy in place in conformity with the federal uniform guidance criteria, the Town did follow Uniform Guidance and was in compliance with the major program. Cause: The policy has not been updated to be in compliance with uniform guidance requirements. Effect: With the absence of a compliant policy, the Town is at risk for noncompliance as it related to suspension & debarment. Repeat Finding: N/A - First year audited as a major program. Recommendation: We recommend that the City 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: Management agrees with this finding and is in process of developing a formal policy.
Finding 2022-006 Eligibility Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The student files were not reviewed separate from preparer to determine eligibility. Statement of Concurrence or NonConcurrence Management agrees with this finding. Corrective Action The Town is in process of developing a formal policy. Name of Contact Person John Wilcox Projected Completion Date June 30, 2023
FAC accepted this audit on March 2, 2022 — management decision was due September 2, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on January 27, 2019 — management decision was due July 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 23, 2018 — management decision was due July 23, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 9, 2017 — management decision was due July 9, 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.
Browse other Single Audit organizations in Massachusetts →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
