FAC Explorer

Audit 410186

FY End
2025-06-30
Total Expended
$3.15M
Findings
5
Programs
12
Organization: Athol-Royalston Regional School District (MA)
Year: 2025 Accepted: 2026-09-01
Auditor: ROSELLI CLARK AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228554 2025-001 Material Weakness Yes I
1228555 2025-001 Material Weakness Yes I
1228556 2025-001 Material Weakness Yes I
1228557 2025-001 Material Weakness Yes I
1228558 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $370,558 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $257,734 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $238,357 Yes 0
84.425 EDUCATION STABILIZATION FUND $185,003 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $78,099 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $38,719 Yes 1
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $21,251 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $20,252 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $19,908 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $12,564 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $3,143 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $199 Yes 0

Contacts

Name Title Type
UW3QB6JEJBD5 Nancy J. Konisky Auditee
9782492400 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 Athol Royalston 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 Material Weakness in Internal Controls Over Compliance and Compliance Finding Criteria: Per 2 CFR section 200.319, procurements must provide for full and open competition. Condition: A competitive procurement process was not performed for one vendor selected for testing. Cause: The School did not adhere to its policy regarding performing appropriate procurement procedures for all vendors. Effect: The District is not in compliance with Federal procurement requirements. Perspective Information: The condition above was noted for 1 of 8 vendors selected for testing and appears to be an isolated instance. Questioned Costs: Questioned costs could not be determined as the costs related to the contract appeared to be allowable and reasonable for the grant award. Repeat Finding from Prior Year: Yes, Finding 2024-003 Recommendation: The School should implement procedures to perform procurement procedures on all applicable contracts for goods and services. Views of Responsible Official: Management agrees with the finding.