EIN: 030328834
UEI: P556DD3BY5M9
Audited by: Kittell, Branagan and Sargent
Oversight agency: 94 [AmeriCorps (Corporation for National and Community Service)]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 11, 2025. 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 February 11, 2026 (201 days ago).
What is a management decision? →Vermont Youth Conservation Corps, Inc. matched $379,362 of a required $433,086 during the December 1, 2023 – November 30, 2024 granting period. Cause: Vermont Youth Conservation Corps, Inc. reported the annual match incorrectly and did not address being short on the match requirement in a timely manner, in accordance with the provisions outlined in the Community Impact: Conservation and Agriculture AmericCorps Grant. Effect: The match requirement was not satisfied. Questioned Costs: $53,724 Context: Due to changes in the classifications of expenses that qualified as matching contributions, Vermont Youth Conservation Corps, Inc. was unable to satisfy their match requirement for the year ended December 31, 2024. In 2024, SerVermont (the pass through-entity for AmeriCorps), opted to pay the $35,000 charge for a program evaluaiton that has historically been included in the Organization's matching contributions. Upon discovery of failing to meet the match requirement, Vermont Youth Conservation Corps, Inc. was unable to obtains a waiver or budget modificaiton due to the closeout of the grant period. The failure to meet the match did not prevent the Organization from obtaining funding for the next fiscal period, December 1, 2024 to November 30, 2025. As of July 21, 2025, SerVermont is not requiring the Organization to return the excess funds. Recommendation: We recommend that Vermont Youth Conservation Corps, Inc. perform thorough reviews of required reporting submissions to ensure the Organization is on track to comply with grant agreements, and request budget modifications from the grantor should there be any unforeseen circumstances that would prevent the Organization from meeting the grant requirements. Management Response: We will ensure matching requirements are met in the future or pursue budget modifications to an agreed upon amount.
Show full finding ▾Hide full finding ▴Criteria: AmeriCorps grant terms state that programs must meet the match they have noted in their budgets that were submitted for funding approval. Match must be from a nonfederal source or follow AmeriCorps guidance for approved exceptions. Condition: Vermont Youth Conservation Corps, Inc. matched $379,362 of a required $433,086 during the December 1, 2023 – November 30, 2024 granting period. Cause: Vermont Youth Conservation Corps, Inc. reported the annual match incorrectly and did not address being short on the match requirement in a timely manner, in accordance with the provisions outlined in the Community Impact: Conservation and Agriculture AmericCorps Grant. Effect: The match requirement was not satisfied. Questioned Costs: $53,724 Context: Due to changes in the classifications of expenses that qualified as matching contributions, Vermont Youth Conservation Corps, Inc. was unable to satisfy their match requirement for the year ended December 31, 2024. In 2024, SerVermont (the pass through-entity for AmeriCorps), opted to pay the $35,000 charge for a program evaluaiton that has historically been included in the Organization's matching contributions. Upon discovery of failing to meet the match requirement, Vermont Youth Conservation Corps, Inc. was unable to obtains a waiver or budget modificaiton due to the closeout of the grant period. The failure to meet the match did not prevent the Organization from obtaining funding for the next fiscal period, December 1, 2024 to November 30, 2025. As of July 21, 2025, SerVermont is not requiring the Organization to return the excess funds. Recommendation: We recommend that Vermont Youth Conservation Corps, Inc. perform thorough reviews of required reporting submissions to ensure the Organization is on track to comply with grant agreements, and request budget modifications from the grantor should there be any unforeseen circumstances that would prevent the Organization from meeting the grant requirements. Management Response: We will ensure matching requirements are met in the future or pursue budget modifications to an agreed upon amount.
Recommendation: Vermont Youth Conservation Corps, Inc. should put procedures In place to ensure that they are in compliance with grant agreements and that all required matching dollars are satisfied in the respective award period. Action Taken: Vermont Youth Conservation Corps, Inc. has implemented procedures to ensure grant matching requirements are satisfied at the time of final report submission. If Corporation for National and Community Service (CNCS) has any questions regarding this plan, please call Hapy Mayer at (802) 434-3969 ext. 134.
FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
FAC accepted this audit on July 23, 2023 — management decision was due January 23, 2024.
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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