FAC Explorer

Audit 32349

FY End
2022-06-30
Total Expended
$10.69M
Findings
6
Programs
13
Organization: Southwest Vermont Supervisory Union (VT)
Year: 2022 Accepted: 2023-04-23
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33616 2022-001 Significant Deficiency - I
33617 2022-001 Significant Deficiency - I
33618 2022-001 Significant Deficiency - I
610058 2022-001 Significant Deficiency - I
610059 2022-001 Significant Deficiency - I
610060 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.02M - 0
84.367 Improving Teacher Quality State Grants $585,788 - 0
84.424 Student Support and Academic Enrichment Program $385,762 - 0
10.555 National School Lunch Program $307,576 - 0
10.565 Commodity Supplemental Food Program $177,591 - 0
10.559 Summer Food Service Program for Children $118,185 - 0
10.582 Fresh Fruit and Vegetable Program $58,302 - 0
84.425 Education Stabilization Fund $46,687 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $45,405 - 0
10.664 Cooperative Forestry Assistance $42,580 - 0
84.173 Special Education_preschool Grants $26,138 Yes 1
10.558 Child and Adult Care Food Program $22,992 - 0
84.027 Special Education_grants to States $11,768 Yes 1

Contacts

Name Title Type
HFJ9G23LLT49 Renee Gordon Auditee
8024477501 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 Principlesfor State, 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 allLocal Education Agencies (LEAs) based on a plan approved by the USED.Therefore, the Southwest Vermont Supervisory Union does not use the 10%de minimus indirect cost rate as allowed under the Uniform Guidance. The Southwest Vermont Supervisory Union reports U.S. Department of Agriculture(USDA) Foods consumed on the Schedule at the fair value [or entitlement value]. The Stateof Vermont allocated USDA Foods to the respective program(s) that benefitted from the useof 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 Principlesfor State, 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 allLocal Education Agencies (LEAs) based on a plan approved by the USED.Therefore, the Southwest Vermont Supervisory Union does not use the 10%de minimus indirect cost rate as allowed under the Uniform Guidance. CFDANumberElementarySchoolDistrictGlastenburySchoolDistrictArlingtonSchoolDistrict Total10.664 $ 22,299 $ 17,531 $ 2,750 $ 42,580

Finding Details

Finding 2022-001
2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
Finding 2022-001
2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
Finding 2022-001
2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
Finding 2022-001
2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
Finding 2022-001
2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
Finding 2022-001
2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.