July 28, 2025
The Town of Foxborough, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024.
Name and address of independent public accounting firm:
Robert E. Brown II, CPA
25 Cemetery Street
P.O. Box 230
Mendon, Massachusetts 01756
Audit period:
The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards.
Finding 2024-001 – Education Stabilization Fund – AL No. 84.425U
Department of Education
Massachusetts Department of Elementary and Secondary Education
Other Matters Related to Internal Control over Compliance of the Major Program
Criteria: Where employees work solely or partially on a single Federal program or cost objective, their salaries or wages must be supported by periodic certification that the employee worked on this program for the period covered by the program. The certifications should be prepared at least semi-annually, and should be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee.
Condition: During our test of controls over compliance with time and effort certifications the Town was not able to provide evidence that the required certifications of time and effort for those employees whose time was spent either completely or partially spent on this program was performed as required by Uniform Guidance.
Questioned Costs: Unknown
Context: During our test of payroll transactions of the major program (Education Stabilization Fund) it was noted that 2 of the employees charged to this major program had time and effort certifications that were only completed annually as opposed to being prepared at least semi-annually.
Effect: The Town was not in compliance with the time and effort certification requirements.
Cause: In Fiscal Year 2024, the employee in charge of grant management was under the assumption that annual time and effort certifications were sufficient. Individuals involved with the grants were informed in Fiscal Year 2025 that semi-annual time and effort certifications were required.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the Town of Foxborough follow procedures to ensure that semi-annual certifications and/or monthly certifications are prepared and signed by either the employees and/or supervisory official having first-hand knowledge of the work performed by the employees in a timely manner in order to comply with the time and effort certification requirement.
Responsible for Corrective Plan: Karin Sheridan, School Business Administrator
Estimated Completion Date: This process of semi-annually began with Fiscal Year 2025.
Action Taken: Individuals involved with grant management began the process of semi-annual certifications in Fiscal Year 2025.