FAC Explorer

Audit 42378

FY End
2022-06-30
Total Expended
$2.15M
Findings
6
Programs
7
Organization: Essex North Supervisory Union (VT)
Year: 2022 Accepted: 2023-06-25
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49822 2022-001 Significant Deficiency - M
49823 2022-001 Significant Deficiency - M
49824 2022-001 Significant Deficiency - M
626264 2022-001 Significant Deficiency - M
626265 2022-001 Significant Deficiency - M
626266 2022-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $323,438 - 0
84.425 Education Stabilization Fund $286,914 Yes 1
10.555 National School Lunch Program $115,958 - 0
84.424 Student Support and Academic Enrichment Program $64,911 - 0
84.367 Improving Teacher Quality State Grants $61,805 - 0
84.027 Special Education_grants to States $26,450 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $26,172 - 0

Contacts

Name Title Type
DMD8GBC2NSG1 Beth Bissonnette Drew Auditee
8022663330 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 Principles forState, 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 auditee did not use the de minimis cost rate. The Essex North Supervisory Union reports U.S. Department of Agriculture(USDA) Foods consumed on the Schedule at the fair value [or entitlement value. TheState of Vermont allocated USDA Foods to the respective program(s) that benefittedfrom the use of 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 Principles forState, 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 auditee did not use the de minimis cost rate. CanaanTown SchoolDistrict10.555 $ 115,95884.425D 1,083,879$ 1,199,837

Finding Details

Finding 2022-001
2022-001 ? Special Tests and Provisions ? Subrecipient Monitoring 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(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have a compliant subrecipient award. Cause: The Union does not have the necessary internal controls over compliance. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There was one subrecipent. It was determined that the Union did not have a compliant subaward. This is a statistically valid sample. Repeat Finding: This is not 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 2022-001
2022-001 ? Special Tests and Provisions ? Subrecipient Monitoring 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(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have a compliant subrecipient award. Cause: The Union does not have the necessary internal controls over compliance. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There was one subrecipent. It was determined that the Union did not have a compliant subaward. This is a statistically valid sample. Repeat Finding: This is not 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 2022-001
2022-001 ? Special Tests and Provisions ? Subrecipient Monitoring 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(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have a compliant subrecipient award. Cause: The Union does not have the necessary internal controls over compliance. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There was one subrecipent. It was determined that the Union did not have a compliant subaward. This is a statistically valid sample. Repeat Finding: This is not 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 2022-001
2022-001 ? Special Tests and Provisions ? Subrecipient Monitoring 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(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have a compliant subrecipient award. Cause: The Union does not have the necessary internal controls over compliance. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There was one subrecipent. It was determined that the Union did not have a compliant subaward. This is a statistically valid sample. Repeat Finding: This is not 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 2022-001
2022-001 ? Special Tests and Provisions ? Subrecipient Monitoring 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(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have a compliant subrecipient award. Cause: The Union does not have the necessary internal controls over compliance. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There was one subrecipent. It was determined that the Union did not have a compliant subaward. This is a statistically valid sample. Repeat Finding: This is not 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 2022-001
2022-001 ? Special Tests and Provisions ? Subrecipient Monitoring 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(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have a compliant subrecipient award. Cause: The Union does not have the necessary internal controls over compliance. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There was one subrecipent. It was determined that the Union did not have a compliant subaward. This is a statistically valid sample. Repeat Finding: This is not 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.