BATTENKILL VALLEY SUPERVISORY UNION

2021-001 - Subrecipient Monitoring - Monitoring Procedures Federal Program Information: Department of Treasury ALN - 21.019 - Coronavirus Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(b). Condition: During audit procedures, it was identified that the Supervisory Union did not perform the proper risk assessment procedures prior to making a subaward of Coronavirus Relief Funds to Arlington School District. The Supervisory Union did not document their review of whether or not the School District was suspended or debarred from receiving Federal funds. Additionally, monthly federal reimbursement requests were not submitted in a timely manner subsequent to the month end. Cause: The Supervisory Union does not have the necessary internal controls over subrecipient monitoring to ensure compliance. Effect: The Supervisory Union is not assessing subgrantees for potential risks prior to awarding funds. This creates a greater likelihood that the subawarded funds could be used in a manner not allowed by the grant. Identification of Questioned Costs: None identified. Context: The Supervisory Union made only one subaward under this grant program. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Supervisory Union implement a subrecipient monitoring policy that includes all of the requirements necessary to administer a subaward. Views of Responsible Officials and Corrective Action Plan: The Supervisory Union has ceased operations as of July 1, 2021.

2021-002 - Subrecipient Monitoring - Subaward Federal Program Information: Department of Treasury ALN - 21.019 - Coronavirus Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(a)(1)(i)-(xii). Condition: During audit procedures, it was noted that the Supervisory Union?s subgrant agreement for the subaward of Coronavirus Relief Funds to Arlington School District did not include all of the requirements of 2 CFR 200.332(a)(1)(i)-(xii). Cause: The Supervisory Union does not have the necessary internal controls over subaward agreements to ensure compliance. Effect: The subgrantee might fail to understand the Federal nature of the subaward and the compliance requirements associated with the subaward if applicable requirements are left out of the subaward agreement. Identification of Questioned Costs: None identified. Context: The Supervisory Union had only one subaward agreement under this grant program. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Supervisory Union implement internal control processes and procedures to ensure that all requirements for a subaward agreement listed in 2 CFR 200.332(a)(1)(i)-(xii) are included in the subaward agreement for any subawards made with Federal funds. Views of Responsible Officials and Corrective Action Plan: The Supervisory Union has ceased operations as of July 1, 2021.