EIN: 066002065
UEI: MGF9KK59KXY1
Audit also covers EIN: 066001499 · unlinked EINs have no separate FAC filing
Audited by: CBIZ CPAs P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 23, 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 October 23, 2026 (42 days from today).
What is a management decision? →FAC accepted this audit on September 26, 2023 — management decision was due March 26, 2024.
FAC accepted this audit on May 23, 2023 — management decision was due November 23, 2023.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
2020-001 Procurement and Suspension and Debarment - Significant Deficiency Program All Board of Education Programs Pass-Through Agency Connecticut State Department of Education Criteria The Board of Education (BOE) must use their own documented procurement procedures that comply with the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. BOE purchasing policies and procedures should be followed for cafeteria expenditures. Condition The BOE?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Additionally, the BOE did not follow their own purchasing policy for the requisition of cafeteria goods. Questioned Costs None. Context The BOE does not have a policy in place in conformity with the federal uniform guidance, and the BOE is not following their own purchasing policy in respect to school cafeteria expenditures. Effect With the absence of a compliant policy, the BOE is at risk for noncompliance as it relates to federal procurement. By not following their own purchasing policies, there exists a risk that goods could be purchased from unauthorized vendors, the purchase of unnecessary goods could be made, and there is no documentation of purchase orders or price quotations obtained as required by policies. Cause The BOE was unaware of the details surrounding the new procurement standards. The Dining Service Director has been purchasing cafeteria goods and supplies outside of the BOE purchasing policy. Recommendation We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. We also recommend the BOE ensures that cafeteria purchases are being made pursuant to the BOE?s policy. Views of Responsible Officials and Planned Corrective Actions The BOE will review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. BOE will also ensure the Food Service Director is making all cafeteria purchases in compliance with the BOE?s purchasing policy.
Show full finding ▾Hide full finding ▴2020-001 Procurement and Suspension and Debarment - Significant Deficiency Program All Board of Education Programs Pass-Through Agency Connecticut State Department of Education Criteria The Board of Education (BOE) must use their own documented procurement procedures that comply with the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. BOE purchasing policies and procedures should be followed for cafeteria expenditures. Condition The BOE?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Additionally, the BOE did not follow their own purchasing policy for the requisition of cafeteria goods. Questioned Costs None. Context The BOE does not have a policy in place in conformity with the federal uniform guidance, and the BOE is not following their own purchasing policy in respect to school cafeteria expenditures. Effect With the absence of a compliant policy, the BOE is at risk for noncompliance as it relates to federal procurement. By not following their own purchasing policies, there exists a risk that goods could be purchased from unauthorized vendors, the purchase of unnecessary goods could be made, and there is no documentation of purchase orders or price quotations obtained as required by policies. Cause The BOE was unaware of the details surrounding the new procurement standards. The Dining Service Director has been purchasing cafeteria goods and supplies outside of the BOE purchasing policy. Recommendation We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. We also recommend the BOE ensures that cafeteria purchases are being made pursuant to the BOE?s policy. Views of Responsible Officials and Planned Corrective Actions The BOE will review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. BOE will also ensure the Food Service Director is making all cafeteria purchases in compliance with the BOE?s purchasing policy.
Finding 2020-001 Significant Deficiency in Internal Control; Material Noncompliance with Requirements of a Federal Major Program. Description of Finding Procurement and Suspension and Debarment. Statement of Concurrence or Nonconcurrence The Board of Education Concurs Corrective Action The Board of Education will review its formal procurement policies and make necessary changes to comply with the criteria set out in 2 CFR sections 200.318 and 200.326. The Board will also ensure that all purchases of cafeteria goods and supplies are being made pursuant to the Board?s procurement policy. Name of Contact Person Matthew Tencza, Business Manager Projected Completion Date Early 2021
FAC accepted this audit on January 1, 2020 — management decision was due July 1, 2020.
2019-001 Procurement and Suspension and Debarment Program All Board of Education Programs Pass-Through Agency Connecticut State Department of Education Criteria The Board of Education (BOE) must use their own documented procurement procedures that comply with the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. BOE purchasing policies and procedures should be followed for cafeteria expenditures. Condition The BOE?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Additionally, the BOE did not follow their own purchasing policy for the requisition of cafeteria goods. Questioned Costs None. Context The BOE does not have a policy in place in conformity with the federal uniform guidance, and the BOE is not following their own purchasing policy in respect to school cafeteria expenditures. Effect With the absence of a compliant policy, the BOE is at risk for noncompliance as it relates to federal procurement. By not following their own purchasing policies, there exists a risk that goods could be purchased from unauthorized vendors, the purchase of unnecessary goods could be made, and there is no documentation of purchase orders or price quotations obtained as required by policies. Cause The BOE was unaware of the details surrounding the new procurement standards. The previous Dining Service Director, who was actually a ?Regional? Director who handled multiple districts, had been purchasing cafeteria goods and supplies outside of the BOE purchasing policy. Recommendation We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. We also recommend the BOE ensures that cafeteria purchases are being made pursuant to the BOE?s policy. Views of Responsible Officials and Planned Corrective Actions The BOE will review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. BOE will also ensure the Food Service Director is making all cafeteria purchases in compliance with the BOE?s purchasing policy.
Show full finding ▾Hide full finding ▴2019-001 Procurement and Suspension and Debarment Program All Board of Education Programs Pass-Through Agency Connecticut State Department of Education Criteria The Board of Education (BOE) must use their own documented procurement procedures that comply with the procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. BOE purchasing policies and procedures should be followed for cafeteria expenditures. Condition The BOE?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Additionally, the BOE did not follow their own purchasing policy for the requisition of cafeteria goods. Questioned Costs None. Context The BOE does not have a policy in place in conformity with the federal uniform guidance, and the BOE is not following their own purchasing policy in respect to school cafeteria expenditures. Effect With the absence of a compliant policy, the BOE is at risk for noncompliance as it relates to federal procurement. By not following their own purchasing policies, there exists a risk that goods could be purchased from unauthorized vendors, the purchase of unnecessary goods could be made, and there is no documentation of purchase orders or price quotations obtained as required by policies. Cause The BOE was unaware of the details surrounding the new procurement standards. The previous Dining Service Director, who was actually a ?Regional? Director who handled multiple districts, had been purchasing cafeteria goods and supplies outside of the BOE purchasing policy. Recommendation We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. We also recommend the BOE ensures that cafeteria purchases are being made pursuant to the BOE?s policy. Views of Responsible Officials and Planned Corrective Actions The BOE will review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. BOE will also ensure the Food Service Director is making all cafeteria purchases in compliance with the BOE?s purchasing policy.
SINGLE AUDIT FINDINGS: Finding 2019-001 Significant Deficiency in Internal Control; material Noncompliance with Requirements of a Federal Major Program. Description of Finding Procurement and Suspension and Debarment. Statement of Concurrence of Nonconcurrence The Board of Education Concurs. Corrective Action The Board of Education will 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. The Board will also ensure that all purchases of cafeteria goods and supplies are being made pursuant to the Board?s procurement policy. Name of Contact Person Paul Hendrickson, Business manager Projected Completion Date Early 2020
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on July 4, 2018 — management decision was due January 4, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
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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