EIN: 036003513
UEI: YBPLKW4KW345
Audited by: TELLING & HILLMAN, P.C.
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 January 8, 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 July 8, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on February 3, 2025 — management decision was due August 3, 2025.
FAC accepted this audit on March 1, 2024 — management decision was due September 1, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on January 6, 2022 — management decision was due July 6, 2022.
FAC accepted this audit on March 24, 2021 — management decision was due September 24, 2021.
During audit procedures, it was identified that the Supervisory Union was not reconciling personnel activity reports (PARs) to the projected expense on an annual basis. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union is not verifying actual employee time spent on grant cost objectives ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: There was one employee in the program required to complete PAR?s and there was no reconciliation of the PAR?s to the charged expense. 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 PARs are reconciled at a minimum annually to ensure the charges reflect an accurate account of the employee?s time devoted to the program. 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 ▴Federal Program Information: Department of Education: CFDA - 84.010 ? Title 1 Grants to Local Education Agencies (Title 1, Part A of the ESEA) Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the Supervisory Union was not reconciling personnel activity reports (PARs) to the projected expense on an annual basis. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union is not verifying actual employee time spent on grant cost objectives ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: There was one employee in the program required to complete PAR?s and there was no reconciliation of the PAR?s to the charged expense. 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 PARs are reconciled at a minimum annually to ensure the charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
White River Valley Supervisory Union will reconcile PARs at least on a quarterly basis if not more frequently to ensure the charges reflect an accurate account of the employee?s time devoted to the program.
During audit procedures, it was identified that the Supervisory Union?s certifications for time and effort records were missing or incomplete. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: Time certifications for the three employees charged to the grant were reviewed and each had at least one of the two certifications missing or incomplete. 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 time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. 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 ▴Federal Program Information: Department of Education: CFDA - 84.010 ? Title 1 Grants to Local Education Agencies (Title 1, Part A of the ESEA) Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the Supervisory Union?s certifications for time and effort records were missing or incomplete. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: Time certifications for the three employees charged to the grant were reviewed and each had at least one of the two certifications missing or incomplete. 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 time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
White River Valley Supervisory Union and the associated School Districts have implemented the use of the Federal Salary Documentation Requirements published by the Vermont Agency of Education. The Supervisory Union and Schools have implemented the use of appropriate time certifications per these requirements, including Personnel Activity Reports to be filled out based on actual hours worked and not estimated or planned hours. Tara Weatherell, Business Manager or designee will be responsible for overseeing the accurate completion of these forms. When there is a need for PARs as mentioned above, this change has already been implemented.
During audit procedures, it was identified that the Supervisory Union was completing the federal procurement documentation after the purchase was completed. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: By completing the federal procurement process after the purchase, the Supervisory Union is at increased risk for making unallowable purchases. Identification of Questioned Costs: None identified. Context: A sample of 12 transactions out of a population of 49 items representing approximately $46,000 out of $54,000 was selected for review. This is a statistically valid sample. 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 their adopted federal procurement policy is followed. 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 ▴Federal Program Information: Department of Education: CFDA - 84.010 ? Title 1 Grants to Local Education Agencies (Title 1, Part A of the ESEA) Criteria: The following CFR(s) apply to this finding: 2 CFR sections 200.318 through 200.326. Condition: During audit procedures, it was identified that the Supervisory Union was completing the federal procurement documentation after the purchase was completed. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: By completing the federal procurement process after the purchase, the Supervisory Union is at increased risk for making unallowable purchases. Identification of Questioned Costs: None identified. Context: A sample of 12 transactions out of a population of 49 items representing approximately $46,000 out of $54,000 was selected for review. This is a statistically valid sample. 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 their adopted federal procurement policy is followed. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
White River Valley Supervisory Union and the associated School Districts have implemented a procurement policy. Along with this policy, the Supervisory Union and Schools have also implemented a procedure to attach all procurement forms and SAM documentation, as well as a purchase order and expenditure request form, to all invoices (as applicable) in order for them to be processed and paid. The Grants Manager and the Finance Department are responsible for overseeing this process. As mentioned above, this change has already been implemented.
During audit procedures, it was identified that the Supervisory Union was not completing federal procurement documentation for program purchases. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: By failing to complete the federal procurement process, the Supervisory Union is at increased risk for making unallowable purchases. Additionally, the Supervisory Union increases their risk of overpaying for goods and services by not following proper procurement procedures as these ensure that they purchase from the lowest priced vendor. Identification of Questioned Costs: None identified. Context: A sample of 70 transactions out of a population of over 250 items. This is a statistically valid sample. 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 their adopted federal procurement policy is followed. 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 ▴Federal Program Information: U.S. Department of Agriculture - Child Nutrition Cluster: CFDA - 10.553 - School Breakfast Program CFDA - 10.555 - National School Lunch Program Criteria: The following CFR(s) apply to this finding: 2 CFR sections 200.318 through 200.326. Condition: During audit procedures, it was identified that the Supervisory Union was not completing federal procurement documentation for program purchases. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: By failing to complete the federal procurement process, the Supervisory Union is at increased risk for making unallowable purchases. Additionally, the Supervisory Union increases their risk of overpaying for goods and services by not following proper procurement procedures as these ensure that they purchase from the lowest priced vendor. Identification of Questioned Costs: None identified. Context: A sample of 70 transactions out of a population of over 250 items. This is a statistically valid sample. 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 their adopted federal procurement policy is followed. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
White River Valley Supervisory Union and the associated School Districts have to follow the procurement policy as set forth by the USDA/Child Nutrition Program. The Food Service Manager and the Finance Department are responsible for overseeing this process. As mentioned above, this change has already been implemented.
During audit procedures, it was identified that the Supervisory Union?s certifications for time and effort records were missing. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The Supervisory Union does not collect time certifications for employees in the food service 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 time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. 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 ▴Federal Program Information: U.S. Department of Agriculture - Child Nutrition Cluster: CFDA - 10.553 - School Breakfast Program CFDA - 10.555 - National School Lunch Program Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the Supervisory Union?s certifications for time and effort records were missing. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The Supervisory Union does not collect time certifications for employees in the food service 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 time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
White River Valley Supervisory Union and the associated School Districts have implemented the use of the Federal Salary Documentation Requirements published by the Vermont Agency of Education. The Supervisory Union and Schools have implemented the use of appropriate time certifications per these requirements, including Personnel Activity Reports to be filled out based on actual hours worked and not estimated or planned hours. Tara Weatherell, Business Manager or designee will be responsible for overseeing the accurate completion of these forms. When there is a need for PARs as mentioned above, this change has already been implemented.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
During audit procedures, it was identified that the Supervisory Union?s 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 compliance. Effect: The Supervisory Union is not minimizing the time between disbursement and reimbursement due to the delay in submissions. This increases the likelihood that errors could be made that result in less funds being received by the Supervisory Union and creates potential cash flow issues. Identification of Questioned Costs: None identified. Context: The entire population of reimbursements from the fiscal year were examined. 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 federal reimbursements requests are submitted on a timely basis. 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 ▴2019-001 - Cash Management Federal Program Information: Department of Education - Special Education Cluster: CFDA - 84.027 - Grants to States (IDEA, Part B) CFDA - 84.173 - Preschool Grants (IDEA Preschool) Criteria: The following CFR(s) apply to this finding: 2 CFR 200.514(c), 2 CFR section 200.305(b)(3). Condition: During audit procedures, it was identified that the Supervisory Union?s 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 compliance. Effect: The Supervisory Union is not minimizing the time between disbursement and reimbursement due to the delay in submissions. This increases the likelihood that errors could be made that result in less funds being received by the Supervisory Union and creates potential cash flow issues. Identification of Questioned Costs: None identified. Context: The entire population of reimbursements from the fiscal year were examined. 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 federal reimbursements requests are submitted on a timely basis. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
2019-001-Cash Management: Corrective Action Plan: White River Valley Supervisory Union and the associated School Districts began effective January 1, 2020; submitting grant reimbursements on a monthly basis (this is not a requirement, submission frequency are up to the LEA). Submissions prior to the State of Vermont, Agency of Education releasing the new Grant Management System the AOE3 forms were required on a quarterly basis and were submitted as such. Once the report is completed, any revenue is booked to Accounts Receivables for that month in order to reflect the revenue in the current month.
During audit procedures, it was identified that the Supervisory Union does not have a designated official signing the free and reduced applications to approve them. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union can?t ensure the proper completion of applications. Furthermore, errors may result in incorrect eligibility designation. Identification of Questioned Costs: None identified. Context: We selected an initial sample of 20 free and reduced applications from a population of 185. This was a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Supervisory Union implement internal control processes and procedures to ensure the completeness and accuracy of all annual free and reduced lunch applications. 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 ▴2019-002 - Eligibility for Individuals Federal Program Information: U.S. Department of Agriculture - Child Nutrition Cluster: CFDA - 10.553 - School Breakfast Program CFDA - 10.555 - National School Lunch Program Criteria: The following CFR(s) apply to this finding: 7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e)), 7 CFR section 225.15(f), 7 CFR section 215.2, 7 CFR sections 215.7(b), and 7 CFR section 245.9(a). Condition: During audit procedures, it was identified that the Supervisory Union does not have a designated official signing the free and reduced applications to approve them. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: The Supervisory Union can?t ensure the proper completion of applications. Furthermore, errors may result in incorrect eligibility designation. Identification of Questioned Costs: None identified. Context: We selected an initial sample of 20 free and reduced applications from a population of 185. This was a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Supervisory Union implement internal control processes and procedures to ensure the completeness and accuracy of all annual free and reduced lunch applications. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
2019-002-Eligibility for Individuals: Corrective Action Plan: White River Valley Supervisory Union and the associated School Districts have assigned a determining individual and a confirming individual at all locations. These individuals are responsible for the certification and benefit issuance of the Free and Reduce meal program. Each of the officials were instructed, if they had not already done so for the year, to complete the verification and issuance of benefits training webinar from the State of Vermont Agency of Education Child Nutrition Programs. In the event that any of the assigned individuals change in the future, any new individuals will be required to complete the verification training. This change was fully implemented as of November 2019.
During audit procedures, it was identified that the Supervisory Union did not have a federal procurement policy. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: By not having an adopted procurement policy, the Supervisory Union is at increased risk for making unallowable purchases. Additionally, the Supervisory Union increases their risk of overpaying for goods and services by not following proper procurement procedures as these ensure that they purchase from the lowest priced vendor. Identification of Questioned Costs: None identified. Context: A sample of 7 transactions out of a population exceeding 50 items representing approximately $72,938 out of $550,774 was selected for review. This is a statistically valid sample. 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 their adopted federal procurement policy is followed. 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 ▴2019-003 - Procurement Federal Program Information: Department of Education - Special Education Cluster: CFDA - 84.027 - Grants to States (IDEA, Part B) CFDA - 84.173 - Preschool Grants (IDEA Preschool) Criteria: The following CFR(s) apply to this finding: 2 CFR sections 200.318 through 200.326. Condition: During audit procedures, it was identified that the Supervisory Union did not have a federal procurement policy. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: By not having an adopted procurement policy, the Supervisory Union is at increased risk for making unallowable purchases. Additionally, the Supervisory Union increases their risk of overpaying for goods and services by not following proper procurement procedures as these ensure that they purchase from the lowest priced vendor. Identification of Questioned Costs: None identified. Context: A sample of 7 transactions out of a population exceeding 50 items representing approximately $72,938 out of $550,774 was selected for review. This is a statistically valid sample. 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 their adopted federal procurement policy is followed. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
2019-003-Procurement: Corrective Action Plan: White River Valley Supervisory Union and the associated School Districts have implemented a procurement policy effective July 1, 2019. Along with this policy, the Supervisory Union and Schools have also implemented a procedure to attach all procurement forms and SAM documentation, as well as a purchase order and expenditure request form, to all invoices (as applicable) in order for them to be processed and paid. The Grants Manager and the Finance Department are responsible for overseeing this process. As mentioned above, this change has already been implemented.
During audit procedures, it was identified that the Supervisory Union was not completing the semi-annual time certifications properly based on actual pay runs. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed semi-annual time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 10 employees from two different pay periods. This is a statistically valid sample. 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 time and effort records for employees working on multiple cost objectives are accurately maintained. 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 ▴2019-004 - Allowable Costs/Cost Principles Federal Program Information: Department of Education - Special Education Cluster: CFDA - 84.027 - Grants to States (IDEA, Part B) CFDA - 84.173 - Preschool Grants (IDEA Preschool) Criteria: The following CFR(s) apply to this finding: 2 CFR section 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Supervisory Union was not completing the semi-annual time certifications properly based on actual pay runs. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed semi-annual time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 10 employees from two different pay periods. This is a statistically valid sample. 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 time and effort records for employees working on multiple cost objectives are accurately maintained. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Supervisory Union.
2019-004-Allowable Costs/Cost Principles: Corrective Action Plan: Starting July 1, 2019 White River Valley Supervisory Union and the associated School Districts implemented the use of the Federal Salary Documentation Requirements published by the Vermont Agency of Education. The Supervisory Union and Schools have implemented the use of appropriate time certifications per these requirements, including Personnel Activity Reports to be filled out based on actual hours worked and not estimated or planned hours. Cynthia Powers, Grant Coordinator, is responsible for overseeing the accurate completion of these forms. IDEA, Part B and IDEA Preschool grants are not used to cover salaries no PARs are required. When there is a need for PARs as mentioned above, this change has already been implemented.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on February 27, 2017 — management decision was due August 27, 2017.
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