Finding Text
Federal awards: 84.328 Special Education Parent Information Centers. 84.421 Disability Innovation Fund. Criteria: Organizations spending more than the minimum amount of Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of its fiscal year per the requirements of the Uniform Guidance. Condition: Vermont Family Network, Inc. did not submit the audit reporting package by the required submission date for the year ended June 30, 2025. Context: The Organization did not determine that it was subject to a Single Audit until several months after the end of the fiscal year. Cause: Lack of experience with reporting federal awards. Effect: Late filing of the required information could have an effect on the Organization’s eligibility for future federal awards. Recommendation: We recommend the Organization improve internal controls over reporting to ensure it appropriately identifies all federal awards in order to satisfy the reporting requirements. Views of responsible officials: During fiscal year 2025, VFN had significant turnover and vacancies including the Financial Manager retiring in July 2024 and the Executive Director on FMLA from June 26, 2024 through October 13, 2024. In fiscal year 2026, new procedures and shared leadership roles were implemented to prevent this from happening again. Repeat finding: Not applicable. Questioned costs: None.