EIN: 273684487
UEI: D58BJKAKJ481
Audited by: ROSELLI, CLARK AND ASSOCIATES
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 2024. 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 4, 2024 (727 days ago).
What is a management decision? →FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
Time records provided to support salaries and wages charged to the school lunch revolving fund were not approved by supervisory personnel. Cause: The District did not assign the approval of federal payroll documentation to any employee. Effect: Lack of supervisory approval of time records may lead to errors in charging salaries and wages to the federal program. Questioned Costs: None Recommendation: The District should implement procedures to have supervisory personnel approve time records for all employees? whose salaries and wages are charged to the school lunch revolving fund. Views of Responsible Official: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2022-001 U.S. Department of Agriculture Passed-through the Commonwealth of Massachusetts Department of Elementary and Secondary Education Child Nutrition Cluster ? CFDA 10.553 & 10.555 Significant Deficiency in Internal Controls Over Compliance Criteria: Per 2 CFR section 200.430(i) of the Uniform Guidance, charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Time records provided to support salaries and wages charged to the school lunch revolving fund were not approved by supervisory personnel. Cause: The District did not assign the approval of federal payroll documentation to any employee. Effect: Lack of supervisory approval of time records may lead to errors in charging salaries and wages to the federal program. Questioned Costs: None Recommendation: The District should implement procedures to have supervisory personnel approve time records for all employees? whose salaries and wages are charged to the school lunch revolving fund. Views of Responsible Official: Management agrees with the finding.
Condition: Time records provided to support salaries and wages charged to the school lunch revolving fund were not approved by supervisory personnel. Corrective Action Planned: The District has implemented procedures utilizing time clock systems. The Administrative Assistant assigned to the Food Service Program reviews the system report to verify hours worked and absences. The report is then printed, reviewed and signed-off by the Food Service Manager prior to submitting the wage/hourly report to payroll. Anticipated Completion Date: January 2023 Contact: Ronald D. Tarro, Director of Business & Finance
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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