FAC Explorer

Finding 394955 (2023-002)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-04-29
Audit: 304816
Organization: Central Vermont Supervisory Union #68 (VT)
Auditor: Telling & Hillman PC

AI Summary

  • Core Issue: The Supervisory Union failed to provide documentation for a disbursement from the ESSER II grant.
  • Impacted Requirements: This lack of documentation violates 2 CFR section 200.430.(i), which mandates proper record-keeping for expenditures.
  • Recommended Follow-Up: Implement a system to ensure timely collection of approved invoices for all disbursements.

Finding Text

Criteria: According to 2 CFR section 200.430.(i) the Supervisory Union must maintain the records it generally maintains for expenditures. Condition: The Supervisory Union expended funds from the ESSER II grant to pay expenditures. In our sample of expenditure disbursements, we found an instance where we were unable to verify supporting approval of a disbursement. Context: The audit identified disbursements that were not supported by documentation and approval. Effect: If disbursements are not supported by documentation and approval, they may not be properly safeguarded, and the Supervisory Union may not comply with the federal allowable costs rules. Cause: Unknown. Recommendation: We recommend that the Supervisory Union develop a system to make sure that proper approved invoices are obtained in a timely manner.

Corrective Action Plan

The Director of Finance and Operations will work with staff to ensure that proper documentation is provided and approved, per CVSU process / procedures, for every invoice: not just ESSER related. Chris Locarno, Director of Finance and Operations, is responsible for implementing this corrective action plan. We plan to rectify all actions by June 30, 2024

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 394956 2023-003
    Material Weakness
  • 971397 2023-002
    Material Weakness
  • 971398 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $424,858
84.287 Twenty-First Century Community Learning Centers $314,957
32.009 Emergency Connectivity Fund Program $176,267
10.553 School Breakfast Program $102,400
84.367 Improving Teacher Quality State Grants $97,838
84.027 Special Education_grants to States $50,601
10.582 Fresh Fruit and Vegetable Program $44,243
84.424 Student Support and Academic Enrichment Program $37,940
10.555 National School Lunch Program $34,042
10.559 Summer Food Service Program for Children $23,170
10.579 Child Nutrition Discretionary Grants Limited Availability $13,548
84.173 Special Education_preschool Grants $11,000
84.425 Education Stabilization Fund $10,892
10.558 Child and Adult Care Food Program $1,637
10.649 Pandemic Ebt Administrative Costs $628