Finding Text
2023-001 - Subrecipient Monitoring
Federal Program Information:
U.S. Department of Education
Passed through the State of Vermont Agency of Education
ALN: 84.425 - Education Stabilization Fund
Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(a)
Condition: During audit procedures, it was identified that the Union did not have
compliant subrecipient awards.
Cause: The Union does not have a process to provide subawards to subrecipients.
Effect: Subrecipient awards are not executed in compliance with the requirement above.
Identification of Questioned Costs: None identified.
Context: There were two subrecipents. It was determined that the Union did not have
subawards for either subrecipient. This is not a statistically valid sample.
Repeat Finding: This is not a repeat finding.
Recommendation: It is recommended that the Union implements processes and
procedures to ensure that they are following the criteria above.
Views of Responsible Officials and Corrective Action Plan: Client agrees with finding,
and the unabridged version of their response can be found in the Corrective Action
Plan. Please see the Corrective Action Plan issued by the Two Rivers Supervisory
Union.