FAC Explorer

Audit 393544

FY End
2025-06-30
Total Expended
$1.70M
Findings
3
Programs
8
Organization: Essex North Shore Agricultural and Technical School District (MA)
Year: 2025 Accepted: 2026-03-24
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182165 2025-001 Material Weakness Yes I
1182166 2025-001 Material Weakness Yes I
1182167 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $100,000 Yes 0
84.425 EDUCATION STABILIZATION FUND $99,317 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $77,883 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $27,531 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $18,880 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $9,000 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $5,100 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $3,662 Yes 0

Contacts

Name Title Type
J5DELX9PN3C6 Marie Znamierowski Auditee
9783044700 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 Essex North Shore Agricultural and Technical 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 Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: The School’s procurement files did not contain documentation regarding competitive procurement procedures for one contract. Cause: The School did not follow its established policy regarding federal procurement as the School relied on State procurement exemptions which do not apply to this award. Effect: The School charged $40,904 to the school lunch fund from this contract that did not adhere to federal procurement requirements which could result in unallowable costs. Questioned Costs: Not determined, as the School has not performed a cost analysis of the contracts. Repeat Finding from Prior Year: Yes, finding 2024-001. Recommendation: The School should adhere to its grant award procedures to perform and document competitive procurement procedures on all applicable contracts for goods and services charged to Federal awards. Views of Responsible Official: Management agrees with the finding.