FAC Explorer

Audit 344752

FY End
2024-06-30
Total Expended
$1.85M
Findings
10
Programs
10
Organization: Essex North Supervisory Union (VT)
Year: 2024 Accepted: 2025-03-05
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525631 2024-001 Material Weakness Yes A
525632 2024-001 Material Weakness Yes A
525633 2024-001 Material Weakness Yes A
525634 2024-001 Material Weakness Yes A
525635 2024-001 Material Weakness Yes A
1102073 2024-001 Material Weakness Yes A
1102074 2024-001 Material Weakness Yes A
1102075 2024-001 Material Weakness Yes A
1102076 2024-001 Material Weakness Yes A
1102077 2024-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $318,675 - 0
84.027 Special Education Grants to States $148,856 - 0
84.425 Education Stabilization Fund $107,426 Yes 1
10.553 School Breakfast Program $29,316 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $19,738 - 0
10.555 National School Lunch Program $8,581 - 0
84.424 Student Support and Academic Enrichment Program $8,395 - 0
84.173 Special Education Preschool Grants $7,796 - 0
10.582 Fresh Fruit and Vegetable Program $4,259 - 0
10.559 Summer Food Service Program for Children $2,238 - 0

Contacts

Name Title Type
DMD8GBC2NSG1 Beth Drew Auditee
8022663330 Kimberly 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 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 Essex North Supervisory Union does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The Essex North Supervisory Union 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.
Title: Expenditures to Subrecipients 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 Essex North Supervisory Union does not use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. See Notes to SEFA for chart/table

Finding Details

Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.
Finding 2024-001
2024-001 – Activities Allowed and Allowable Costs Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR applies to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Union does not have consistently applied internal controls over program expenditures. Cause: The Union 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 60 cash disbursements and 39 payroll charges tested. It was found that 11 of the disbursements tested did not have purchase orders, 31 had purchase orders dated after the invoice, and 10 did not have approval on the PO or invoice. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the Union 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 Essex North Supervisory Union.