EIN: 030222528
UEI: HFJ9G23LLT49
Audited by: RHR Smith & Company
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
FAC accepted this audit on March 30, 2024 — management decision was due September 30, 2024.
FAC accepted this audit on April 23, 2023 — management decision was due October 23, 2023.
During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
Show full finding ▾Hide full finding ▴2022-001 - Procurement, Suspension and Debarment Federal Program Information: AL - 84.027 & 84.173 - Special Education Cluster (IDEA) Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Union?s procurement contracts did not comply with provisions set forth in 2 CFR Appendix II Part 200. Cause: Although the Union?s procurement policy includes most of these provisions, the default contracted service agreement form they use does not. Effect: The Union?s procurement contracts did not include the required provisions it was supposed to. Identification of Questioned Costs: There are no questioned costs related to this finding. Context: The population of 7 procurement contracts over $10,000 were tested out of a total of 7. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implement an updated contracted service agreement form that includes the appropriate provisions to be in compliance with 2 CFR Appendix II Part 200. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
CORRECTIVE ACTION PLAN (Concerning SVSU Finding 2022-001 ? Procurement Contracts) Contact Person Responsible for Corrective Action: Renee J. Gordon, Director of Finance Corrective Action: The Southwest Vermont Supervisory Union (SVSU) updated the contracted service agreement form in August 2022 to include required provisions of 2 CFR Appendix II Part 200 and posted on the website for access and use. To address finding 2022-001, the SVSU will redistribute the current version of the contracted service agreement form to all SVSU grants managers and support staff. Anticipated Completion Date: Immediate (March 30, 2023)
FAC accepted this audit on June 9, 2022 — management decision was due December 9, 2022.
During audit procedures, it was identified that the Unit recorded two journal entries for amounts more than the actual cost which were then charged to the Fund. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The Unit submitted costs to the Fund that were beyond what was actually incurred. Identification of Questioned Costs: The total of questioned costs amounted to $894. Context: The population of 15 journal entries were tested out of a total 33 entries. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement additional internal control processes and procedures to ensure sufficient internal control over compliance. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
Show full finding ▾Hide full finding ▴2021-001 ? Allowable Costs/Cost Principles Federal Program Information: AL - 21.019 ? Coronavirus Relief Fund Criteria: The Department of Treasury, Coronavirus Relief Fund program guidance issued in the Federal Register, Volume 86, No. 10 regarding costs that were incurred. Condition: During audit procedures, it was identified that the Unit recorded two journal entries for amounts more than the actual cost which were then charged to the Fund. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The Unit submitted costs to the Fund that were beyond what was actually incurred. Identification of Questioned Costs: The total of questioned costs amounted to $894. Context: The population of 15 journal entries were tested out of a total 33 entries. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement additional internal control processes and procedures to ensure sufficient internal control over compliance. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
CORRECTIVE ACTION PLAN (Concerning SVSU Finding 2021-001 ? Allowable Costs/Cost Principles) Contact Person Responsible for Corrective Action: Renee J. Gordon, Director of Finance & Operations Corrective Action: Standard operating procedure for general journal entries is to have one member of the Business Office team enter the details while another member of the team reviews and approves the data entered with associated backup documentation. To address finding 2021-001, the Southwest Vermont Supervisory Union Business Office will process journal entries based on actual costs incurred and paid ? no quotes, estimates, or purchases orders will be used as the basis for entries. Anticipated Completion Date: immediate (May 11, 2022)
FAC accepted this audit on June 20, 2021 — management decision was due December 20, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 17, 2019 — management decision was due September 17, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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.
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