Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.
Material weakness 2024-003 Reporting and Internal Controls Criteria: The District should have established internal control policies and procedures surrounding the administration of federal grants which address each federal award’s compliance requirement on an annual basis. This includes ensuring original approved grants are amended in accordance with activities for which expenditures are incurred (activities allowed). Established procedures should ensure that established policies and procedures surrounding grants administration ensure that activity associated with approved grants is accurately classified and posted as incurred. Moreover, all grant reporting should be formally reconciled with the underlying accounting records and performed within the appropriate period (reporting). Condition: As a result of the prior year audit (fiscal year 2023), during fiscal year 2025 the current Superintendent worked directly with the pass-through entity (Massachusetts Department of Elementary and Secondary Education), to correct numerous eligibility and reporting errors associated with certain costs classified within the awarded grants and associated reporting. As noted in prior year, certain activity was reclassified via journal entry. As we noted in the fiscal year 2023 audit, final grant reports associated with the awards were not filed with the pass-through entity within 60 days after the end of the grant period. Initial copies of final reports were tested were not clearly reconciled to the underlying accounting records. Subsequent corrected final reporting has been performed. During fiscal year 2025, the District repaid disallowed costs of $59,067 reported in the fiscal year 2023 Single Audit. Additionally, subsequent to year end (fiscal year 2025), we noted the District paid funds to a third-party nonprofit entity for final administration of a grant for which the District had been administering. We have been informed by current administration that additional work is being performed to ensure propriety of all amounts expended. Cause: Established policies and procedures and the implementation and ongoing monitoring of the administration of award programs was not sufficient to ensure activity processed through the District’s general ledger was in accordance with approved grant budgets. Grant personnel had insufficient involvement with monitoring the grants, ensuring ongoing monitoring and amendments (as applicable) after the initial grant submission and approval with subsequent changes and reconciliations with the underlying accounting records. The District had not been subject to the Single Audit threshold of expenditures of $750,000 or more on an annual basis prior to fiscal year 2021, which was as a result of receiving COVID-19 pandemic related funding. While the District established general procedures surrounding administration of grant awards in accordance with District processes and guidance proposed by the bypass-through agency during fiscal year 2023, the implementation of such procedures was not sufficient. Potential Effect: Costs may be disallowed. Furthermore, noncompliance with specific compliance requirements applicable to a federal award could occur. Inadequate monitoring of awarded grants, compliance and reporting could result in material misstatements (in addition to potential for unallowed costs) not being prevented, detected and corrected in a timely manner. Additionally, amounts reported in the District’s schedule of expenditures of federal awards (SEFA) could be misstatement. Questioned Costs: None. Repeat Finding: This is a repeat finding from the prior year. (2023-001). Auditor’s recommendation: The establishment, implementation of effective internal controls (surrounding financial reporting and compliance) is the ongoing responsibility of management and those charged with governance. We recommend the District review establish policies and procedures surrounding the administration of federal grants and award programs (in addition to financial reporting). Such enhancements should consider, but not be limited to additional procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received and a centralized monitoring and reporting (schedule of expenditures of federal awards), reconciliation, amendments related thereto. We recommend grants personnel/managers be involved in the ongoing monitoring of each awarded grants with business office personnel, ensuring activity is charged to appropriate grants as incurred and funds are drawn on a reimbursement basis to ensure minimal amount of time District is in receipt of the federal funds.