Finding Text
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(s) applies to this finding: 2 CFR 200.303 & 2 CFR section
200.430(g).
Condition: During audit procedures, it was identified that the School District overpaid
employees for 2 charges under this program.
Cause: The School 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 40 payroll charges tested. It was found that the 2 employees were not
paid the correct rate on 2 charges tested. This is not a statistically valid sample.
Repeat Finding: This is a repeat finding.
Recommendation: It is recommended that the School District review their Corrective Action
Plan from last year, make necessary adjustments to include more strict procedures, and
implement internal control processes and procedures to ensure that they are following the
criteria above. Submit new or revised corrective action plan to us.
Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action
Plan issued by the Mount Mansfield Unified Union School District.