FAC Explorer

Audit 300449

FY End
2023-06-30
Total Expended
$2.87M
Findings
2
Programs
12
Organization: Washington County Youth Service Bureau and Boys and Girls Club (VT)
Year: 2023 Accepted: 2024-03-29
Auditor: Davis and Hodgdon Associates CPAS Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389479 2023-001 Significant Deficiency - M
965921 2023-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $609,287 Yes 1
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $407,669 Yes 0
93.550 Transitional Living for Homeless Youth $280,504 - 0
94.006 Americorps $210,114 - 0
93.623 Basic Center Grant $176,018 - 0
93.788 Opioid Str $81,850 - 0
94.013 Volunteers in Service to America $52,657 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $36,666 - 0
93.778 Medical Assistance Program $8,341 - 0
16.726 Juvenile Mentoring Program $4,841 - 0
93.558 Temporary Assistance for Needy Families $1,849 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $364 - 0

Contacts

Name Title Type
QWULX8NHSF75 Pearl Teague Auditee
8022299151 Bret Hodgdon Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting, which is described in Note 1. to Elevate’s financial statements. Such expenditures are recognized following the cost principles contained Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Elevate has an agreement with the U.S. Department of Health and Human Services to receive reimbursement for indirect costs. The indirect cost rate for fiscal year 2023 was 21% of direct costs. The de minimus indirect rate of 10% has not been used. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Elevate and is presented on the cash basis of accounting, as described in Note 1. to Elevate’s financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the general-purpose financial statements.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting, which is described in Note 1. to Elevate’s financial statements. Such expenditures are recognized following the cost principles contained Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior year. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Elevate has an agreement with the U.S. Department of Health and Human Services to receive reimbursement for indirect costs. The indirect cost rate for fiscal year 2023 was 21% of direct costs. The de minimus indirect rate of 10% has not been used. Elevate has provided federal awards to subrecipients as follows: Subrecipient 14.267 93.550 93.623 93.674 94.006 Total Addison County Parent Child Centers $ 9 ,583 $ 10,346 $ 2,839 $ - - $ - - $ 22,768 Common Roots - - -- -- -- 14,676 1 4,676 City of Winooski - - -- -- -- 19,496 1 9,496 Easter Seals Vermont Inc. - - -- -- 131,625 - - 131,625 Family Center of Washington County 7 1,000 - - -- -- -- 71,000 Governor's Institute of Vermont - - -- -- -- 10,883 1 0,883 Homeless Prevention Center 3 3,393 - - -- -- -- 33,393 Insight - - -- -- -- 15,238 1 5,238 John Graham Shelter 13,357 - - -- -- -- 13,357 Lamoille Restorative Center - - -- -- 24,593 - - 24,593 Leahy Center for Lake Champlain - - -- -- -- 17,294 1 7,294 Maple Hill School & Farm - - -- -- -- 32,106 3 2,106 Mentor Connector - - 10,346 3 ,314 - - -- 13,660 Northeast Kingdom Community Action 3 9,960 10,346 4 ,035 20,050 - - 74,391 Northeast Kingdom Youth Services 6 8,293 62,519 39,327 27,563 - - 197,702 Northwestern Counseling & Supp. Svcs 1 0,184 10,346 3 ,830 - - -- 24,360 Old Spokes Home - - -- -- -- 2,906 2 ,906 Spectrum, Inc. - - -- -- 129,849 9 ,265 139,114 Sunrise Family Resource Center - - -- -- 29,543 - - 29,543 Willowell Foundation - - -- -- -- 64,266 6 4,266 Vermont State Housing Authority 1 17,224 - - -- -- -- 117,224 Windsor County Youth Services - - 10,346 3 ,503 - - -- 13,849 Youth Services, Inc. 90,406 57,679 42,112 21,035 -- 211,232 $ 4 53,400 $ 171,928 $ 98,960 $ 384,258 $ 186,130 $ 1,294,676

Finding Details

Finding 2023-001
Finding Type: Compliance – Subrecipient Monitoring Information on the Federal Program: Program Name: Continuum of Care Program Federal Awards: VT0081Y1T002102, VT0082Y1T002102, VT0083Y1T002102, VT0084Y1T002102, VT0085Y1T002102 Federal Agency: U.S. Department of Housing and Urban Development Criteria: Elevate Youth Services, Inc. has the responsibility to monitor the programmatic and financial components of any Federal grant funds that it passes through to another organization. Monitoring activities include and are not limited to the following: 1) Establishing formal policies and procedures regarding Elevate’s approach to subrecipient monitoring and creating tools to track and document subrecipient programmatic and financial performance under the award. 2) Performing risk assessments of subrecipients throughout the year to identify areas of risk or identify changes with subrecipients that could trigger compliance risks. 3) Review of programmatic and financial activities related to the awards through site visits or desk review. 4) Formal communication to subrecipients as it relates to the results of site visits or desk reviews and the process for necessary corrective action, when necessary. Condition Found and Context: Elevate did not perform complete subrecipient site visits or desk reviews at either the programmatic and financial performance level during the year under audit, however the program staff developed its approach to site visits and created tools to initiate site visits. One site visit occurred on June 29, 2023 and the remaining were done in July 2023. While the initial work was performed, the results of the visits have not been formally documented or communicated to the subgrantees or to Elevate’s management. Cause and Effect: Elevate experienced significant staffing challenges in managing this award from the program’s inception. While Elevate has a long experience of providing subgrants to partner organizations, the personnel responsible for the management of this program turned over frequently enough that a formal and consistent practice of subrecipient monitoring has not been able to be established. This result of not performing consistent site visits and monitoring, and formally communicating the results can result in delays in identifying noncompliance, or not identifying noncompliance at all. Questioned Costs: None Repeat Finding: No Recommendation: Management should prioritize the completion in formalizing its policies and procedures as it relates to subrecipient monitoring for this program and these procedures should be consistent with other organizational monitoring programs. These procedures should include the process in which results will be communicated with the subgrantees and internally. Elevate must also complete its documentation on the site visits completed and communicate the results of the visits as soon as possible. Views of Responsible Official and Corrective Action Plan Management acknowledges and understands this finding. A response to the finding is noted in the Corrective Action Plan on pages 24 - 25.
Finding 2023-001
Finding Type: Compliance – Subrecipient Monitoring Information on the Federal Program: Program Name: Continuum of Care Program Federal Awards: VT0081Y1T002102, VT0082Y1T002102, VT0083Y1T002102, VT0084Y1T002102, VT0085Y1T002102 Federal Agency: U.S. Department of Housing and Urban Development Criteria: Elevate Youth Services, Inc. has the responsibility to monitor the programmatic and financial components of any Federal grant funds that it passes through to another organization. Monitoring activities include and are not limited to the following: 1) Establishing formal policies and procedures regarding Elevate’s approach to subrecipient monitoring and creating tools to track and document subrecipient programmatic and financial performance under the award. 2) Performing risk assessments of subrecipients throughout the year to identify areas of risk or identify changes with subrecipients that could trigger compliance risks. 3) Review of programmatic and financial activities related to the awards through site visits or desk review. 4) Formal communication to subrecipients as it relates to the results of site visits or desk reviews and the process for necessary corrective action, when necessary. Condition Found and Context: Elevate did not perform complete subrecipient site visits or desk reviews at either the programmatic and financial performance level during the year under audit, however the program staff developed its approach to site visits and created tools to initiate site visits. One site visit occurred on June 29, 2023 and the remaining were done in July 2023. While the initial work was performed, the results of the visits have not been formally documented or communicated to the subgrantees or to Elevate’s management. Cause and Effect: Elevate experienced significant staffing challenges in managing this award from the program’s inception. While Elevate has a long experience of providing subgrants to partner organizations, the personnel responsible for the management of this program turned over frequently enough that a formal and consistent practice of subrecipient monitoring has not been able to be established. This result of not performing consistent site visits and monitoring, and formally communicating the results can result in delays in identifying noncompliance, or not identifying noncompliance at all. Questioned Costs: None Repeat Finding: No Recommendation: Management should prioritize the completion in formalizing its policies and procedures as it relates to subrecipient monitoring for this program and these procedures should be consistent with other organizational monitoring programs. These procedures should include the process in which results will be communicated with the subgrantees and internally. Elevate must also complete its documentation on the site visits completed and communicate the results of the visits as soon as possible. Views of Responsible Official and Corrective Action Plan Management acknowledges and understands this finding. A response to the finding is noted in the Corrective Action Plan on pages 24 - 25.