FAC Explorer

Finding 1203128 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396357
Organization: Washington County Youth Service Bureau and Boys and Girls Club (VT)
Auditor: DAVIS & HODGDON ASSOCIATES CPAS PLC

AI Summary

  • Core Issue: Elevate Youth Services, Inc. failed to submit required grant reports on time due to capacity challenges.
  • Impacted Requirements: Semiannual and annual reports for federal programs must be submitted within specified deadlines (30 and 90 days post-period end).
  • Recommended Follow-up: Establish a formal tracking system for grant reporting, including due dates and cross-training for staff to ensure timely submissions.

Finding Text

Finding Type: Internal Control Over Compliance – Reporting Information on the Federal Program: Federal Agency: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.267 Federal Program Name: Continuum of Care Program Federal Award Period: October 1, 2024 – October 31, 2025 Federal Awards: VT0081Y1T002104 VT0082Y1T002104 VT0083Y1T002104 VT0084Y1T002104 VT0085Y1T002104 Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.623 Federal Program Name: Basic Center Program Federal Award Period: October 1, 2024 – September 30, 2025 Federal Awards: 90CY7401-03-00 Criteria: Elevate Youth Services, Inc. has the responsibility to report programmatic and financial components Federal agencies as certain times throughout the grant award period. Semiannual reports are due 30 days after period end and annual reports are due 90 days after period end. Condition Found and Context: Elevate was inconsistent in submitting the required grant reporting by the required due dates. Cause and Effect: Elevate experienced capacity challenges in managing these awards, which has created a significant backlog in work to be completed. While the personnel responsible for the management of this program has stabilized, capacity has strained while prioritizing ongoing program requirements and addressing the backlog of work.. Section III.--Federal Award Findings and Questioned Costs (continued) Finding Number: 2025-001 (continued) Questioned Costs: None Repeat Finding: No Recommendation: Management should formalize a procedure and internal tracking document that allows for the tracking and monitoring of grant reporting to ensure completion. This report should be monitored by the program staff responsible for the reporting and by management. These procedure should include the process for completing reports, report due dates and protocol for any follow up that is needed on submitted reports. A staff cross training programs should be established to allow for additional support within Elevate to ensure reporting is completed timely. Views of Responsible Official and Corrective Action Plan Management acknowledges and understands this finding. A response to the finding is noted in the Corrective Action Plan on page 37.

Corrective Action Plan

Finding Number: 2025-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of maintaining a formalized process for tracking and fulfilling grant reporting requirements. Context: EYS’s VCRHYP Program Director position experienced significant turnover over several years, which led the Executive Director to absorb responsibility for completing required semiannual and annual financial and program reports. This continued through FY22–FY24, and remained the case until the Executive Director’s departure on June 30, 2024. In FY25, new and existing EYS leadership assumed responsibility for both financial and program reporting. A primary focus of that year was building a stronger financial and management framework — one that is efficient and aligned with regulatory and grant requirements. This included a successful transition to accrual-based accounting and the development or revision of grant program management tools, including budget and monitoring systems. FY25 represented a significant investment in laying the foundation for reporting practices consistent with GAAP and sound grant management. That said, FY25 was also a year of competing demands. The work of building and revising systems while managing ongoing operations created delays in the timeliness of both financial and program reporting. Corrective Action Plan Management Oversite The Executive Director and Director of Finance will work with the VCRHYP Program Director to develop a shared reporting calendar with scheduled prompts to support timely submission. Additionally, the Manager of Quality Assurance and Data Systems will support leadership in building a Grant Lifecycle Tracking Module within EYS’s database. EYS is committed to strengthening the timeliness and accuracy of all financial and program reporting going forward.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1203127 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.267 CONTINUUM OF CARE PROGRAM $643,497
93.550 TRANSITIONAL LIVING FOR HOMELESS YOUTH $250,000
93.623 BASIC CENTER GRANT $200,000
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $151,927
93.778 GRANTS TO STATES FOR MEDICAID $82,030
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $77,030
45.129 PROMOTION OF THE HUMANITIES FEDERAL/STATE PARTNERSHIP $1,262