FAC Explorer

Audit 390416

FY End
2025-06-30
Total Expended
$2.35M
Findings
5
Programs
14
Organization: Triton Regional School District (MA)
Year: 2025 Accepted: 2026-03-05
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176596 2025-001 Material Weakness Yes B
1176597 2025-001 Material Weakness Yes B
1176598 2025-001 Material Weakness Yes B
1176599 2025-001 Material Weakness Yes B
1176600 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $158,621 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $145,508 Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $87,387 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $68,553 Yes 1
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $28,796 Yes 1
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $20,000 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $12,811 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $4,858 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $4,066 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $3,718 Yes 0
84.425 EDUCATION STABILIZATION FUND $1,600 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $828 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $558 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $175 Yes 0

Contacts

Name Title Type
QZXYFFABD7T3 Richard Poor Auditee
9784652397 Paul Gargano Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Triton Regional School District (the District) under programs of the federal government for the year ended June 30, 2025. 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.
The District receives non-cash commodities from the U.S. Department of Agriculture as a part of the National School Lunch program. The amounts reported as non-cash assistance represent the fair market value of these commodities received during the year. The amounts reported as cash assistance represent federal reimbursements for meals provided.

Finding Details

Finding 2025-001
2025-001 U.S. Department of Agriculture Passed through the Commonwealth of Massachusetts – Department of Elementary and Secondary Education Child Nutrition Cluster – ALN 10.553, 10.555, 10.559 & 10.582 Significant Deficiency in Internal Controls Over Compliance and Other Matter Finding Criteria: Per 2 CFR section 200.437, costs incurred in accordance with the recipient’s established written policies for employee health are allowable. Condition: A journal entry was tested during the compliance audit that reclassified $50,000 of employee health costs to the school lunch fund that did not include any documentation of the costs charged to the school lunch fund and how they were allocated. Cause: The District lacks written policies and procedures for allocating employee health costs to the school lunch program and other activities of the District. Effect: The District is at risk of charging ineligible costs to the school lunch fund. Questioned Costs: None Repeat Finding from Prior Year: No. Recommendation: The District should develop written policies regarding employee health costs allocated to the school lunch program and other activities of the District. Views of Responsible Officials: Management agrees with the finding