FAC Explorer

Audit 300366

FY End
2023-06-30
Total Expended
$59.04M
Findings
4
Programs
14
Organization: Winooski School District (VT)
Year: 2023 Accepted: 2024-03-29
Auditor: Rhr Smith and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389361 2023-001 Significant Deficiency - B
389362 2023-001 Significant Deficiency - B
965803 2023-001 Significant Deficiency - B
965804 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $55.00M Yes 0
84.425 Education Stabilization Fund $908,204 Yes 1
84.027 Special Education_grants to States $248,470 - 0
84.010 Title I Grants to Local Educational Agencies $174,620 - 0
10.559 Summer Food Service Program for Children $130,453 Yes 0
84.424 Student Support and Academic Enrichment Program $127,754 - 0
84.367 Improving Teacher Quality State Grants $107,432 - 0
84.287 Twenty-First Century Community Learning Centers $100,453 - 0
84.365 English Language Acquisition State Grants $51,020 - 0
10.555 National School Lunch Program $40,377 Yes 0
10.582 Fresh Fruit and Vegetable Program $39,984 - 0
10.558 Child and Adult Care Food Program $25,228 - 0
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $15,000 - 0
84.173 Special Education_preschool Grants $11,030 - 0

Contacts

Name Title Type
SDJZAAPVXR36 Sarah Haven Auditee
8026550485 Nichol Solomon 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 Winooski School District does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The Winooski School District 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.

Finding Details

Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425 - Elementary & Secondary School Emergency Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that some of the School Districts certifications for time and effort records did not have the correct ESSER program listed. Cause: The School District does not have the necessary internal controls over compliance. Effect: The School District is not reviewing the required employee certifications to ensure the correct identification of the ESSER program which could result in the employees being charged to the incorrect program. Identification of Questioned Costs: None identified. Context: The School District does not have the correct controls in place for the review of time certifications for employees paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School District implements internal control processes and procedures to ensure that time certifications are accurate and complete. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School District.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425 - Elementary & Secondary School Emergency Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that some of the School Districts certifications for time and effort records did not have the correct ESSER program listed. Cause: The School District does not have the necessary internal controls over compliance. Effect: The School District is not reviewing the required employee certifications to ensure the correct identification of the ESSER program which could result in the employees being charged to the incorrect program. Identification of Questioned Costs: None identified. Context: The School District does not have the correct controls in place for the review of time certifications for employees paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School District implements internal control processes and procedures to ensure that time certifications are accurate and complete. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School District.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425 - Elementary & Secondary School Emergency Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that some of the School Districts certifications for time and effort records did not have the correct ESSER program listed. Cause: The School District does not have the necessary internal controls over compliance. Effect: The School District is not reviewing the required employee certifications to ensure the correct identification of the ESSER program which could result in the employees being charged to the incorrect program. Identification of Questioned Costs: None identified. Context: The School District does not have the correct controls in place for the review of time certifications for employees paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School District implements internal control processes and procedures to ensure that time certifications are accurate and complete. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School District.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425 - Elementary & Secondary School Emergency Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that some of the School Districts certifications for time and effort records did not have the correct ESSER program listed. Cause: The School District does not have the necessary internal controls over compliance. Effect: The School District is not reviewing the required employee certifications to ensure the correct identification of the ESSER program which could result in the employees being charged to the incorrect program. Identification of Questioned Costs: None identified. Context: The School District does not have the correct controls in place for the review of time certifications for employees paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School District implements internal control processes and procedures to ensure that time certifications are accurate and complete. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School District.