EIN: 472904478
UEI: FJQDEVY8DWC5
Audited by: RHR Smith & Company
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 24, 2026 (10 days from today).
What is a management decision? →FAC accepted this audit on March 14, 2025 — management decision was due September 14, 2025.
During audit procedures, it was identified that the School District overpaid employees for 2 charges under this program. Cause: The School District does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 40 payroll charges tested. It was found that the 2 employees were not paid the correct rate on 2 charges tested. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the School District review their Corrective Action Plan from last year, make necessary adjustments to include more strict procedures, and implement internal control processes and procedures to ensure that they are following the criteria above. Submit new or revised corrective action plan to us. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Mount Mansfield Unified Union School District.
Show full finding ▾Hide full finding ▴Federal Program Information: U. S. Department of Education Passed through the State of Vermont Agency of Education ALN: - 10.555 Child Nutrition Cluster Criteria: The following CFR(s) applies to this finding: 2 CFR 200.303 & 2 CFR section 200.430(g). Condition: During audit procedures, it was identified that the School District overpaid employees for 2 charges under this program. Cause: The School District does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 40 payroll charges tested. It was found that the 2 employees were not paid the correct rate on 2 charges tested. This is not a statistically valid sample. Repeat Finding: This is a repeat finding. Recommendation: It is recommended that the School District review their Corrective Action Plan from last year, make necessary adjustments to include more strict procedures, and implement internal control processes and procedures to ensure that they are following the criteria above. Submit new or revised corrective action plan to us. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Mount Mansfield Unified Union School District.
MMUUSD Preliminary Corrective Action Plan (Concerning Finding 2024‐001; Activities Allowed and Allowable Costs) Contact Person Responsible for Corrective Action: Nicole Fortier, Director of Finance and Operations Corrective Action: During our audit there was one instance identified where MMUUSD overpaid an employee under the Food Service program at a rate of pay different than the stated rate for a Food Service Substitute. To be more specific, the Food Service substitute rate was transposed and the employee was paid $16.62 ($0.10 more) instead of the stated substitute rate of $16.52. The first step in our corrective action plan was a review with our Senior Payroll Specialist of the error, and to reiterate the importance of verifying the correct hourly rate being input for our substitutes. This step has already been completed. Additionally, we are in the process of implementing a more thorough payroll review process, which will include a preliminary review by Christal Clark, Accountant in the Business Office. Given that the payment of substitutes is such a manual process and we cannot utilize our employee timesheet software for paying them, we will also perform periodic reviews of all substitute payments to verify that the rate of pay is in line with the Sub Pay agreement for that respective Fiscal Year. If any discrepancies are noted, the employees will be made whole ASAP. We are currently performing periodic reviews of all substitute payments to verify the correct rate of pay is being used as of January 2025. We are in the process still of developing a payroll review process that works for us and is efficient. With Christal Clark being more involved in the payroll process on a biweekly basis, we are assessing whether this should be a post‐payroll review or mid‐payroll review. Anticipated Completion Date: 07/01/2025
2023-001
FAC accepted this audit on April 15, 2024 — management decision was due October 15, 2024.
During audit procedures, it was identified that the District overpaid the employee for 4 charges under this program and charged work to the program that was not specific to food service. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 75 payroll charges tested. It was found that the employee was not paid the correct rate on 4 charges tested, and there were 3 charges where an employee was charged to the program that did not work specifically for food service. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Mount Mansfield Unified Union School District.
Show full finding ▾Hide full finding ▴2023-001 – Activities Allowed and Allowable Costs Federal Program Information: U. S. Department of Education Passed through the State of Vermont Agency of Education ALN: - 10.555 Child Nutrition Cluster Criteria: The following CFR applies to this finding: 2 CFR 200.303 & 2 CFR section 200.430(i) Condition: During audit procedures, it was identified that the District overpaid the employee for 4 charges under this program and charged work to the program that was not specific to food service. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: There were 75 payroll charges tested. It was found that the employee was not paid the correct rate on 4 charges tested, and there were 3 charges where an employee was charged to the program that did not work specifically for food service. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Mount Mansfield Unified Union School District.
Contact Person Responsible for Corrective Action: Nicole Fortier, Director of Finance and Operations Corrective Action: During our audit it was identified that MMUUSD overpaid an employee for four charges under the Food Service program and charged the work to the program that was not specific to Food Service. To be more specific, Food Service subs were paid at a higher rate ($.50 higher) than the stated rate for a Food Service substitute. Additionally, there were instances noted where a maintenance substitute was charged to a Food Service budget unit. The first step in our corrective action plan was a review with our Senior Payment Specialist of the importance of slowing down and verifying the correct hourly rate being input for our substitutes. This step has already been completed. Additionally, we are in the process of implementing a more thorough payroll review process, which will include a preliminary review by Christal Clark, Accountant in the Business Office. Once Christal has completed her review, this will go to Nicole Fortier, Director of Finance for a final, high‐level review and sign off. We are hopeful to begin the process at the end of FY24, with full implementation in FY25. Anticipated Completion Date: 7/01/2024
FAC accepted this audit on May 15, 2023 — management decision was due November 15, 2023.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on December 26, 2016 — management decision was due June 26, 2017.
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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