EIN: 030219658
UEI: KMVBQZV8TTB1
Audited by: Kittell Branagan & Sargent
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 13, 2026 (12 days from today).
What is a management decision? →FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Show full finding ▾Hide full finding ▴Criteria: Employers that received the Premium Pay Workforce Recruitment and Retention Grant were eligible to provide Premium Pay for work performed between April 1, 2022, through the end of the COVID-19 public health emergency which was April 10, 2023. In addition, only eligible employees who commit to continuing employment with the eligible employer for at least one calendar quarter following receipt of the payment are eligible to receive Premium Pay. Condition: Lamoille County Mental Health Services, Inc. requested and used funds based on expenditures in December 2021, which was outside the granting period of April 1, 2022, through June 30, 2023. Cause: Lamoille County Mental Health Services, Inc. did not have the proper controls in place to monitor the use of funds in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. Effect: Eligible costs were not supported by adequate documentation. Questioned Costs: $206,418 Context: Upon discovery of the ineligible expenditures, Lamoille County Mental Health Services, Inc., resubmitted to replace the ineligible expenditures with other qualifying expenditures in accordance with the provisions of the Premium Pay Workforce Recruitment and Retention Grant. The subsequent submission was approved and accepted. Recommendation: We recommend that Lamoille County Mental Health Services, Inc. hire a grant coordinator and put proper controls in place to monitor and comply with all grant agreements going forward. Management Response: Lamoille County Mental Health Services, Inc. is now aware that they used funds outside of the grant period and have corrected the deficiency.
Recommendation:Lamoille County Mental Health Services, Inc. should put procedures in place to make sure that that they are in compliance with grant agreements and that all expenditures fall within the proper granting period. Action Taken: Lamoille County Mental Health Services, Inc. was able to replace the ineligible expenditures from wages paid in December 2021 to qualifying wages paid in January 2023. If U.S. Department of Health and Human Services has any questions regarding this plan, please call Jeff Kellar at (800) 301,3624 ext. 3624.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
FAC accepted this audit on February 10, 2021 — management decision was due August 10, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
FAC accepted this audit on April 1, 2019 — management decision was due October 1, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Vermont →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
