Finding 9060 (2023-001)

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.