FAC Explorer

Audit 301059

FY End
2023-06-30
Total Expended
$1.12M
Findings
16
Programs
5
Organization: Vermont Adult Learning, Inc. (VT)
Year: 2023 Accepted: 2024-03-29
Auditor: McSoley McCoy & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390147 2023-001 Significant Deficiency - AB
390148 2023-001 Significant Deficiency - AB
390149 2023-001 Significant Deficiency - AB
390150 2023-001 Significant Deficiency - AB
390151 2023-002 Significant Deficiency - AB
390152 2023-002 Significant Deficiency - AB
390153 2023-002 Significant Deficiency - AB
390154 2023-002 Significant Deficiency - AB
966589 2023-001 Significant Deficiency - AB
966590 2023-001 Significant Deficiency - AB
966591 2023-001 Significant Deficiency - AB
966592 2023-001 Significant Deficiency - AB
966593 2023-002 Significant Deficiency - AB
966594 2023-002 Significant Deficiency - AB
966595 2023-002 Significant Deficiency - AB
966596 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
17.289 Community Project Funding/congressionally Directed Spending $112,310 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $101,822 - 0
84.002 Adult Education - Basic Grants to States $56,921 Yes 2
14.218 Community Development Block Grants/entitlement Grants $44,649 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,691 Yes 2

Contacts

Name Title Type
PVK9T2LB7FQ5 Joe Przyperhart Auditee
8024580261 Tom Stretton Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 1. Basis of Presentation The schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Vermont Adult Learning, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Vermont Adult Learning, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Vermont Adult Learning, Inc. 2. Basis of Accounting 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, where in certain types of expenditures are not allowable or are limited as to reimbursement. Vermont Adult Learning, Inc. has elected to use the 5 percent de minimis indirect cost rate as covered in 200.414 Indirect (F&A) costs. De Minimis Rate Used: Y Rate Explanation: Vermont Adult Learning, Inc. has elected to use the 5 percent de minimis indirect cost rate as covered in 200.414 Indirect (F&A) costs. The schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Vermont Adult Learning, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Vermont Adult Learning, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Vermont Adult Learning, Inc.
Title: Basis of Accounting Accounting Policies: 1. Basis of Presentation The schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Vermont Adult Learning, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Vermont Adult Learning, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Vermont Adult Learning, Inc. 2. Basis of Accounting 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, where in certain types of expenditures are not allowable or are limited as to reimbursement. Vermont Adult Learning, Inc. has elected to use the 5 percent de minimis indirect cost rate as covered in 200.414 Indirect (F&A) costs. De Minimis Rate Used: Y Rate Explanation: Vermont Adult Learning, Inc. has elected to use the 5 percent de minimis indirect cost rate as covered in 200.414 Indirect (F&A) costs. 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, where in certain types of expenditures are not allowable or are limited as to reimbursement. Vermont Adult Learning, Inc. has elected to use the 5 percent de minimis indirect cost rate as covered in 200.414 Indirect (F&A) costs.

Finding Details

Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-001
Finding No.: 2023-001 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented approval of invoices over expense transactions. Criteria Expenses should be reviewed and approved by someone other than the purchaser. Cause The Organization is not properly following the internal controls in place over the approval of such expense transactions. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Expenses should have documented approval by the manager or director before the expenditure occurs. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.
Finding 2023-002
Finding No.: 2023-002 – Adult Education – Basic Grants to States & State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Conditions Found During our audit procedures we identified instances where there was no documented rate approval or pay rate support within personnel files. Criteria Pay rates and pay rate changes should be reviewed and approved by department supervisors and human resource director at the time of pay changes and documented in personnel files. Cause The Organization is not properly following the internal controls in place over the documentation of such pay rate changes. Effect Without documentation of approval, there is an increased risk that errors could occur and remain undetected. The condition found appears to be systemic in nature and is a significant deficiency in internal controls. Recommendation We recommend that the Organization adheres to policies and internal controls in place to ensure such transactions are properly approved. Pay rates should have documented approval by the supervisor and human resource director and be filed within personnel files. Views of Responsible Officials and Planned Corrective Actions See the corrective action plan for reviews of responsible officials.