FAC Explorer

Audit 22389

FY End
2022-06-30
Total Expended
$5.55M
Findings
4
Programs
10
Organization: Orleans Central Supervisory Union (VT)
Year: 2022 Accepted: 2023-03-05
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24982 2022-001 Significant Deficiency - B
24983 2022-001 Significant Deficiency - B
601424 2022-001 Significant Deficiency - B
601425 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.45M Yes 1
10.559 Summer Food Service Program for Children $686,875 - 0
84.027 Special Education_grants to States $378,154 - 0
84.424 Student Support and Academic Enrichment Program $107,855 - 0
84.367 Improving Teacher Quality State Grants $104,788 - 0
84.010 Title I Grants to Local Educational Agencies $97,582 - 0
10.582 Fresh Fruit and Vegetable Program $41,131 - 0
10.555 National School Lunch Program $12,542 - 0
45.312 National Leadership Grants $5,239 - 0
84.173 Special Education_preschool Grants $4,708 - 0

Contacts

Name Title Type
VZMPTD1K5YH6 Crista Perkins Auditee
8025251204 Kim 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 ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles forState, Local and Indian Tribal Governments, wherein certain types ofexpenditures 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 ofVermont Agency of Education the authority to issue indirect cost rates to all LocalEducation Agencies (LEAs) based on a plan approved by the USED. Therefore,the Orleans Central Supervisory Union does not use the 10% de minimus indirectcost rate as allowed under the Uniform Guidance. The Orleans Central Supervisory Union reports U.S. Department of Agriculture(USDA) Foods consumed on the Schedule at the fair value [or entitlement value]. TheState of Vermont allocated USDA Foods to the respective program(s) that benefittedfrom the use of those USDA Foods.
Title: Expenditures to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles forState, Local and Indian Tribal Governments, wherein certain types ofexpenditures 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 ofVermont Agency of Education the authority to issue indirect cost rates to all LocalEducation Agencies (LEAs) based on a plan approved by the USED. Therefore,the Orleans Central Supervisory Union does not use the 10% de minimus indirectcost rate as allowed under the Uniform Guidance. Federal Elementary andAL Middle School High SchoolNumber District District Total10.555 $ 8,600 $ - $ 8,60010.559 572,923 113,952 686,87510.582 39,256 - 39,25684.010A 97,582 - 97,58284.425D 465,245 353,565 818,810$ 1,183,606 $ 467,517 $ 1,651,123

Finding Details

Finding 2022-001
2022-001 - Allowable Cost/Cost Principal Federal Program Information: 84.425D Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the District was not completing the semi-annual time certifications/periodic time certifications properly and create one semi-annual time certification/periodic time certifications to cover 12 months. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications were reviewed in conjunction with a test of 25 employees across two payroll periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Orleans Central Supervisory Union.
Finding 2022-001
2022-001 - Allowable Cost/Cost Principal Federal Program Information: 84.425D Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the District was not completing the semi-annual time certifications/periodic time certifications properly and create one semi-annual time certification/periodic time certifications to cover 12 months. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications were reviewed in conjunction with a test of 25 employees across two payroll periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Orleans Central Supervisory Union.
Finding 2022-001
2022-001 - Allowable Cost/Cost Principal Federal Program Information: 84.425D Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the District was not completing the semi-annual time certifications/periodic time certifications properly and create one semi-annual time certification/periodic time certifications to cover 12 months. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications were reviewed in conjunction with a test of 25 employees across two payroll periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Orleans Central Supervisory Union.
Finding 2022-001
2022-001 - Allowable Cost/Cost Principal Federal Program Information: 84.425D Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the District was not completing the semi-annual time certifications/periodic time certifications properly and create one semi-annual time certification/periodic time certifications to cover 12 months. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications were reviewed in conjunction with a test of 25 employees across two payroll periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Orleans Central Supervisory Union.