FAC Explorer

Audit 30192

FY End
2022-06-30
Total Expended
$2.14M
Findings
8
Programs
8
Organization: Old Rochester Regional School District (MA)
Year: 2022 Accepted: 2023-06-19
Auditor: Roselli Clark & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28466 2022-001 - Yes I
28467 2022-001 - Yes I
28468 2022-001 - Yes I
28609 2022-001 - Yes I
604908 2022-001 - Yes I
604909 2022-001 - Yes I
604910 2022-001 - Yes I
605051 2022-001 - Yes I

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $129,666 Yes 0
10.555 National School Lunch Program $120,045 Yes 0
84.425 Education Stabilization Fund $113,008 - 0
84.367 Improving Teacher Quality State Grants $14,190 - 0
84.027 Special Education_grants to States $7,450 - 1
84.424 Student Support and Academic Enrichment Program $7,376 - 0
84.010 Title I Grants to Local Educational Agencies $3,578 - 0
10.649 Pandemic Ebt Administrative Costs $1,228 - 0

Contacts

Name Title Type
W37KPHRABYH4 Howard Barber Auditee
5087582772 Paul Gargano Auditor
No contacts on file

Notes to SEFA

Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities inMassachusetts are prescribed by the Uniform Municipal Accounting System (UMAS)promulgated by the Commonwealth of Massachusetts Department of Revenue.The accompanying Schedule includes the federal grant transactions of the District. Althoughsome of these programs may be supplemented with state and other revenue, only federal activityis shown. Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year.The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding
Finding 2022-001
2022-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts? Department of Elementary and Secondary Education Special Education Cluster ? CFDA 84.027 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A vendor was awarded a contract without a competitive procurement process. Cause: The District relied on a State procurement exemption which does not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: None Repeat Finding from Prior Year: Yes, finding 2021-001. Recommendation: The District should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding