FAC Explorer

Audit 365860

FY End
2023-06-30
Total Expended
$1.93M
Findings
2
Programs
8
Organization: Pittsfield School District (NH)
Year: 2023 Accepted: 2025-09-09
Auditor: Plodzik & Sanderson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575948 2023-001 Material Weakness - AB
1152390 2023-001 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $235,496 - 0
10.553 School Breakfast Program $30,082 - 0
10.555 National School Lunch Program $24,966 - 0
10.582 Fresh Fruit and Vegetable Program $16,757 - 0
84.027 Special Education Grants to States $11,099 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $8,005 - 0
84.173 Special Education Preschool Grants $5,408 - 0
84.425 Education Stabilization Fund $1,289 Yes 0

Contacts

Name Title Type
FE5HDB5E9ME6 Rheana Anderson Auditee
6034355526 Michael Campo Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Pittsfield School 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 Pittsfield School District under programs of the federal government for the year ended June 30, 2023. 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 Pittsfield School District, it is not intended to and does not present the financial position, changes in net position or fund balance of the Pittsfield School District.
Title: Note 4. Food Donation Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Pittsfield School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities on the date received. For the fiscal year ended June 30, 2023, the value of food donations received was $30,301.

Finding Details

Finding 2023-001
2023-001 Lack of Documentation to Support Distribution of Wages (Material Weakness) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Education Stabilization Fund Assistance Listing Number: 84.425U Passed-through Identification: #20221232 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the School District, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, under 2 CFR 200.430, it states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, (2) be incorporated into the official records of the non-Federal entity, (3) reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities, and (4) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or a federal award and non-Federal award. Condition: During our review of payroll expenditures charged to the grant, we noted that one employee who worked solely on a single federal program did not have a completed semi-annual certification on file to support the time and effort charged to the grant. As required by 2 CFR 200.430, charges to federal awards for salaries must be supported by documentation that accurately reflects the work performed. For employees working 100% on a single federal program, this requirement is typically met through semi-annual certifications. Cause: Administrative oversight, turnover of internal staffing. Effect: By not obtaining a completed semi-annual certification for an employee working solely on a federal program, the School District did not comply with federal requirements under 2 CFR 200.430. This lack of documentation diminishes the School District’s ability to demonstrate that salary costs charged to the grant were accurate, allowable, and properly supported, potentially placing the $27,615 in questioned costs at risk of disallowance. Questioned Costs: $27,615 Repeat Finding: No Recommendation: We recommend that the School District implement procedures to ensure that semi-annual certifications are completed and retained for all employees whose salaries are charged 100% to a single federal program. These certifications should be signed by the employee or a supervisory official with firsthand knowledge of the work performed and maintained as part of the School District’s official records to support compliance with 2 CFR 200.430. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-001
2023-001 Lack of Documentation to Support Distribution of Wages (Material Weakness) Federal Agency: Department of Education Pass-through Agency: New Hampshire Department of Education Cluster/Program: Education Stabilization Fund Assistance Listing Number: 84.425U Passed-through Identification: #20221232 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Federal regulations 2 CFR 200.303 states, the School District, as a recipient of Federal funds, must establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, under 2 CFR 200.430, it states that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must (1) be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, (2) be incorporated into the official records of the non-Federal entity, (3) reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities, and (4) support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award or a federal award and non-Federal award. Condition: During our review of payroll expenditures charged to the grant, we noted that one employee who worked solely on a single federal program did not have a completed semi-annual certification on file to support the time and effort charged to the grant. As required by 2 CFR 200.430, charges to federal awards for salaries must be supported by documentation that accurately reflects the work performed. For employees working 100% on a single federal program, this requirement is typically met through semi-annual certifications. Cause: Administrative oversight, turnover of internal staffing. Effect: By not obtaining a completed semi-annual certification for an employee working solely on a federal program, the School District did not comply with federal requirements under 2 CFR 200.430. This lack of documentation diminishes the School District’s ability to demonstrate that salary costs charged to the grant were accurate, allowable, and properly supported, potentially placing the $27,615 in questioned costs at risk of disallowance. Questioned Costs: $27,615 Repeat Finding: No Recommendation: We recommend that the School District implement procedures to ensure that semi-annual certifications are completed and retained for all employees whose salaries are charged 100% to a single federal program. These certifications should be signed by the employee or a supervisory official with firsthand knowledge of the work performed and maintained as part of the School District’s official records to support compliance with 2 CFR 200.430. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.