FAC Explorer

Audit 352205

FY End
2024-06-30
Total Expended
$1.91M
Findings
16
Programs
10
Organization: Nashoba Regional School District (MA)
Year: 2024 Accepted: 2025-04-01
Auditor: Roselli Clark and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553628 2024-001 - - H
553629 2024-001 - - H
553630 2024-001 - - H
553631 2024-001 - - H
553632 2024-002 - - I
553633 2024-002 - - I
553634 2024-002 - - I
553635 2024-002 - - I
1130070 2024-001 - - H
1130071 2024-001 - - H
1130072 2024-001 - - H
1130073 2024-001 - - H
1130074 2024-002 - - I
1130075 2024-002 - - I
1130076 2024-002 - - I
1130077 2024-002 - - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $128,260 - 0
10.553 School Breakfast Program $85,931 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $85,184 - 0
84.027 Special Education Grants to States $48,380 Yes 2
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,179 - 0
84.425 Education Stabilization Fund $5,000 - 0
84.424 Student Support and Academic Enrichment Program $3,269 - 0
84.365 English Language Acquisition State Grants $2,640 - 0
84.010 Title I Grants to Local Educational Agencies $2,469 - 0
84.173 Special Education Preschool Grants $2,435 Yes 2

Contacts

Name Title Type
UX3JNY6UDNG3 Russ Mulkerin Auditee
9787790539 Paul W. Gargano Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts 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. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Nashoba Regional School District (the District) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District
Title: U.S. Department of Agriculture Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts 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. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: U.S. Department of Homeland Security Programs Accounting Policies: Accounting policies and financial reporting practices permitted for municipalities in Massachusetts 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. Although some of these programs may be supplemented with state and other revenue, only federal activity is shown. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. U.S. Department of Homeland Security’s Disaster Grants – Public Assistance (Presidentially Declared Disaster) expenditures are recognized when the Federal Emergency Management Administration (FEMA) approves the District’s project worksheet (PW) and the District has incurred the eligible expenditures. The amounts reported in the Schedule include expenditures incurred in prior fiscal years totaling $85,184 but awarded by FEMA in the current fiscal year.

Finding Details

Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.309 of the Uniform Guidance, a non-federal entity may charge to a Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Condition: Costs were recorded for service periods prior to grant approval date. Cause: The District did not properly identify service periods for costs reported under grant. Effect: The District expended funds outside of the period of performance which resulted in questioned costs. Questioned Costs: $155,246 Repeat Finding from Prior Year: No Recommendation: The District should implement procedures to properly monitor award performance dates to ensure that goods and services charged to federal grants are within the approved grant period. Views of Responsible Official: Management agrees with the finding.
Finding 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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 2024-002
2024-002 U.S. Department of Education Passed-through the Commonwealth of Massachusetts’ Department of Elementary and Secondary Education Special Education Cluster (IDEA) – ALN 84.027 & 84.173 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: Three vendors were awarded a contract without a competitive procurement process or documentation to support the rationale to limit competition. Cause: The District relied on State procurement exemptions which do not apply to Federal procurements. Effect: The District is not in compliance with Federal procurement requirements. Questioned Costs: $80,139 Repeat Finding from Prior Year: No. 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.