FAC Explorer

Audit 303494

FY End
2023-06-30
Total Expended
$4.01M
Findings
2
Programs
11
Organization: Mount Mansfield Unified Union School District (VT)
Year: 2023 Accepted: 2024-04-15
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393176 2023-001 Significant Deficiency - B
969618 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.95M Yes 1
84.367 Improving Teacher Quality State Grants $184,951 - 0
93.575 Child Care and Development Block Grant $123,298 - 0
84.010 Title I Grants to Local Educational Agencies $109,485 - 0
84.027 Special Education_grants to States $103,326 - 0
10.674 Wood Utilization Assistance $65,000 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $51,614 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $41,071 - 0
84.425 Education Stabilization Fund $30,000 - 0
84.173 Special Education_preschool Grants $28,196 - 0
84.196 Education for Homeless Children and Youth $4,298 - 0

Contacts

Name Title Type
FJQDEVY8DWC5 Nicole Fortier Auditee
8024342915 Kristen Zita 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 Mount Mansfield Unified Union School District does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The Mount Mansfield Unified Union 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 – Activities Allowed and Allowable Costs Federal Program Information: U. S. Department of Education Passed through the State of Vermont Agency of Education ALN: - 10.555 Child Nutrition Cluster Criteria: The following CFR applies to this finding: 2 CFR 200.303 & 2 CFR section 200.430(i) Condition: During audit procedures, it was identified that the District overpaid the employee for 4 charges under this program and charged work to the program that was not specific to food service. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 75 payroll charges tested. It was found that the employee was not paid the correct rate on 4 charges tested, and there were 3 charges where an employee was charged to the program that did not work specifically for food service. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control 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 Mount Mansfield Unified Union School District.
Finding 2023-001
2023-001 – Activities Allowed and Allowable Costs Federal Program Information: U. S. Department of Education Passed through the State of Vermont Agency of Education ALN: - 10.555 Child Nutrition Cluster Criteria: The following CFR applies to this finding: 2 CFR 200.303 & 2 CFR section 200.430(i) Condition: During audit procedures, it was identified that the District overpaid the employee for 4 charges under this program and charged work to the program that was not specific to food service. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 75 payroll charges tested. It was found that the employee was not paid the correct rate on 4 charges tested, and there were 3 charges where an employee was charged to the program that did not work specifically for food service. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control 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 Mount Mansfield Unified Union School District.