FAC Explorer

Finding 28748 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 32792
Organization: Vermont Law and Graduate School, Inc. and Subsidiary (VT)
Auditor: Berry Dunn McNeil & Parker LLC

AI Summary

  • Core Issue: HEERF financial reports were posted late, missing the 10-day deadline.
  • Impacted Requirements: Reports for the quarter ending December 31, 2021, were not posted until March 29, 2022.
  • Recommended Follow-Up: Create a schedule to track key reporting dates for grants to prevent future delays.

Finding Text

Information on the Federal Program: Federal Agency: United States Department of Education Program Name: Economic Stabilization Fund CFDA: 84.425: Higher Education Emergency Relief Fund Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Financial reports for the HEERF program must be posted on the recipient?s website within 10 days of the end of the previous quarter. Condition Found: During our audit, we noted the HEERF reporting for the quarter October 1, 2021 through December 31, 2021 was posted on March 29, 2022. Questioned Costs: None Cause and Effect: The School was understaffed in fiscal year 2022, and this reporting requirement was delayed. Recommendation: We recommend developing a schedule that summarizes key reporting dates for significant grants. Repeat Finding: No Views of a Responsible Official and Corrective Action Plan: See Corrective Action Plan

Corrective Action Plan

The School will utilize the grant reporting schedule to ensure that all reporting deadlines are met. VLS will also help ensure reporting requirements are understood upon signing the grant agreement. Responsible Party: Angela Carpenter, Controller (802) 831-1209 Estimated Completion Date: June 30, 2023

Categories

Reporting

Other Findings in this Audit

  • 28749 2022-002
    Significant Deficiency
  • 605190 2022-002
    Significant Deficiency
  • 605191 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $18.00M
10.001 Agricultural Research_basic and Applied Research $1.63M
84.038 Federal Perkins Loan Program $1.42M
16.030 National Center on Restorative Justice $878,573
21.019 Coronavirus Relief Fund $492,192
19.345 International Programs to Support Democracy, Human Rights and Labor $359,533
84.033 Federal Work-Study Program $293,776
84.425 Education Stabilization Fund $193,971
10.700 National Agricultural Library $142,845
19.040 Public Diplomacy Programs $89,999
21.023 Emergency Rental Assistance Program $79,094
16.575 Crime Victim Assistance $35,259
59.077 Community Navigator Pilot Program $25,478
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $24,333