FAC Explorer

Audit 12404

FY End
2023-06-30
Total Expended
$3.57M
Findings
4
Programs
13
Organization: Two Rivers Supervisory Union (VT)
Year: 2023 Accepted: 2024-01-19
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9060 2023-001 Significant Deficiency - M
9061 2023-001 Significant Deficiency - M
585502 2023-001 Significant Deficiency - M
585503 2023-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $478,123 Yes 1
84.010 Title I Grants to Local Educational Agencies $408,429 - 0
84.367 Improving Teacher Quality State Grants $134,721 - 0
84.027 Special Education_grants to States $80,559 - 0
10.555 National School Lunch Program $66,659 - 0
84.424 Student Support and Academic Enrichment Program $63,231 - 0
84.287 Twenty-First Century Community Learning Centers $50,000 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $45,753 - 0
93.575 Child Care and Development Block Grant $30,131 - 0
10.582 Fresh Fruit and Vegetable Program $22,234 - 0
21.019 Coronavirus Relief Fund $18,176 - 0
84.173 Special Education_preschool Grants $5,745 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $3,106 - 0

Contacts

Name Title Type
R716NME2LZS6 Cheryl Hammond Auditee
8028756433 Kimberly Wall Auditor
No contacts on file

Notes to SEFA

Title: Noncash Awards Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The U.S. Department of Education (USED) has delegated to the State of Vermont Agency of Education the authority to issue indirect cost rates to all Local Education Agencies (LEAs) based on a plan approved by the USED. Therefore, the Two Rivers Supervisory Union does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The Two Rivers Supervisory Union reports U.S. Department of Agriculture (USDA) Foods consumed on the Schedule at the fair value [or entitlement value]. The State of Vermont allocated USDA Foods to the respective program(s) that benefitted from the use of those USDA Foods.
Title: Expenditures to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The U.S. Department of Education (USED) has delegated to the State of Vermont Agency of Education the authority to issue indirect cost rates to all Local Education Agencies (LEAs) based on a plan approved by the USED. Therefore, the Two Rivers Supervisory Union does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. See the Notes to the SEFA for chart/table

Finding Details

Finding 2023-001
2023-001 - Subrecipient Monitoring Federal Program Information: U.S. Department of Education Passed through the State of Vermont Agency of Education ALN: 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have compliant subrecipient awards. Cause: The Union does not have a process to provide subawards to subrecipients. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There were two subrecipents. It was determined that the Union did not have subawards for either subrecipient. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Two Rivers Supervisory Union.
Finding 2023-001
2023-001 - Subrecipient Monitoring Federal Program Information: U.S. Department of Education Passed through the State of Vermont Agency of Education ALN: 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have compliant subrecipient awards. Cause: The Union does not have a process to provide subawards to subrecipients. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There were two subrecipents. It was determined that the Union did not have subawards for either subrecipient. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Two Rivers Supervisory Union.
Finding 2023-001
2023-001 - Subrecipient Monitoring Federal Program Information: U.S. Department of Education Passed through the State of Vermont Agency of Education ALN: 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have compliant subrecipient awards. Cause: The Union does not have a process to provide subawards to subrecipients. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There were two subrecipents. It was determined that the Union did not have subawards for either subrecipient. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Two Rivers Supervisory Union.
Finding 2023-001
2023-001 - Subrecipient Monitoring Federal Program Information: U.S. Department of Education Passed through the State of Vermont Agency of Education ALN: 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have compliant subrecipient awards. Cause: The Union does not have a process to provide subawards to subrecipients. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There were two subrecipents. It was determined that the Union did not have subawards for either subrecipient. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Two Rivers Supervisory Union.