Finding Text
2023-001 – Activities Allowed and Allowable Costs
Federal Program Information:
U. S. Department of Education
Passed through the State of Vermont Agency of Education
ALN: - 10.555 Child Nutrition Cluster
Criteria: The following CFR applies to this finding: 2 CFR 200.303 & 2 CFR section
200.430(i)
Condition: During audit procedures, it was identified that the District overpaid the employee
for 4 charges under this program and charged work to the program that was not specific to
food service.
Cause: The District does not have the necessary internal controls over compliance.
Effect: Insufficient controls could result in unallowable expenses being charged to the
program and subsequently improperly reimbursed by federal funds.
Identification of Questioned Costs: None identified.
Context: There were 75 payroll charges tested. It was found that the employee was not paid
the correct rate on 4 charges tested, and there were 3 charges where an employee was
charged to the program that did not work specifically for food service. This is not statistically
valid sample.
Repeat Finding: This is not a repeat finding.
Recommendation: It is recommended that the District implements internal control 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 Mount Mansfield Unified Union School District.