Audit 407163

FY End

2025-06-30

Total Expended

$2.94M

Findings

Programs

Organization: Town of Wolcott, Vermont (VT)

Year: 2025 Accepted: 2026-07-15

Auditor: RHR SMITH AND COMPANY

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1223646	2025-001	Material Weakness	Yes	I
1223647	2025-001	Material Weakness	Yes	I
1223648	2025-001	Material Weakness	Yes	I

Programs

ALN	Program	Spent	Major	Findings
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$1.62M	Yes	0
10.689	COMMUNITY FOREST AND OPEN SPACE CONSERVATION PROGRAM (CFP)	$580,000	Yes	0
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$166,996	Yes	1
66.458	CLEAN WATER STATE REVOLVING FUND	$83,984	Yes	0
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$23,752	Yes	0

Contacts

Name	Title	Type
ULQDEG85G2V5	Belinda Clegg	Auditee
8028882746	Kimberly Wall	Auditor
No contacts on file

Notes to SEFA

The Town of Wolcott, Vermont, was awarded funding under ALN 97.036 Disaster Grants - Presidentially Declared Disasters. The Town incurred a total of $490,669 in expenses in fiscal year 2024. These funds were not obligated by the Federal Emergency Management Agency until fiscal year 2025, therefore, these expenditures were included per the Agency's program specific guidance.

The schedule of expenditures of federal awards was revised on June 10, 2026. ALN 21.027 expenditures were increased by $7,367 and ALN 97.036 expenditures were increased by $490,669.

Finding Details

Finding 2025-001

2025-001 - Procurement, Debarment and Suspension Federal Program Information: U.S. Department of the Treasury, passed through the Vermont Department of Public Safety CFDA - 21.027 - Coronavirus State and Local Fiscal Recovery Funds Criteria: The following CFRs apply to this finding: 2 CFR 200.214, 2 CFR section 200.317-200.327 Condition: During audit procedures it was identified that the Town did not check sam.gov to confirm that the contractor was not debarred or suspended from receiving federal funds nor did they request a Suspension and Debarment certification from the contractor. Cause: The Town does not have the necessary internal controls over compliance. Effect: Contracts may be awarded to contractors that are debarred or suspended from working on federally funded projects. Identification of Questioned Costs: None Identified. Context: Two contracts were reviewed out of three. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Town revise its procurement policy to fully incorporate all elements required by 2 CFR §200.317-200.327. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan.