FAC Explorer

Audit 16829

FY End
2022-06-30
Total Expended
$22.02M
Findings
4
Programs
32
Organization: City of Lewiston, Maine (ME)
Year: 2022 Accepted: 2023-03-30
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12427 2022-001 Significant Deficiency - I
12428 2022-002 Significant Deficiency - I
588869 2022-001 Significant Deficiency - I
588870 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.63M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.74M - 0
10.555 National School Lunch Program $2.55M Yes 0
14.218 Community Development Block Grants/entitlement Grants $1.02M - 0
10.553 School Breakfast Program $994,921 Yes 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $890,467 Yes 2
84.287 Twenty-First Century Community Learning Centers $570,338 Yes 0
84.367 Improving Teacher Quality State Grants $444,740 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $409,790 - 0
14.239 Home Investment Partnerships Program $329,026 - 0
84.424 Student Support and Academic Enrichment Program $268,724 - 0
84.048 Career and Technical Education -- Basic Grants to States $238,307 - 0
10.582 Fresh Fruit and Vegetable Program $179,056 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $163,216 - 0
84.365 English Language Acquisition State Grants $150,912 - 0
84.027 Special Education_grants to States $141,468 - 0
10.559 Summer Food Service Program for Children $139,300 Yes 0
20.205 Highway Planning and Construction $111,880 - 0
97.067 Homeland Security Grant Program $99,784 - 0
10.558 Child and Adult Care Food Program $77,091 - 0
84.002 Adult Education - Basic Grants to States $70,585 - 0
16.992 Equitable Sharing Program $62,343 - 0
84.173 Special Education_preschool Grants $49,134 - 0
84.196 Education for Homeless Children and Youth $43,569 - 0
14.892 Choice Neighborhoods Planning Grants $36,903 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $34,944 - 0
20.219 Recreational Trails Program $15,651 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $13,616 - 0
20.616 National Priority Safety Programs $6,343 - 0
20.600 State and Community Highway Safety $4,608 - 0
45.164 Promotion of the Humanities_public Programs $4,500 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $3,445 - 0

Contacts

Name Title Type
MNMZJGN6H214 Tracy Roy Auditee
2075133000 Kim Wall Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City of Lewiston, Maine has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The City of Lewiston, Maine reports commodities consumed on the Schedule at the fair value [or entitlement value]. The City allocated donated food commodities to the respective program(s) that benefitted from the use of those donated food commodities.

Finding Details

Finding 2022-001
2022-001 - Procurement Contracts Federal Program Information: Department of Housing and Urban Development: ALN - 14.900 - Lead Hazard Reduction Grant Program Criteria: The following CFR(s) apply to this finding: 2 CFR 200.327. Condition: During audit procedures, it was identified that the City of Lewiston did not include the required contract provisions as specified in the criteria above and included in the City?s procurement policy. Cause: The City does not have the necessary internal controls to ensure compliance with the City?s procurement policy. Effect: Procurement contracts were not executed in compliance with both the criteria above and the City?s procurement policy. Identification of Questioned Costs: None identified. Context: Three procurement contracts were reviewed out of a population of 11. It was determined that the three procurement contracts reviewed did not include the required contract provisions. This was a statisically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the City of Lewiston implement internal control processes and procedures to ensure that they are following both the criteria above and the City?s procurement policy. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the City of Lewiston.
Finding 2022-002
2022-002 - Suspension and Disbarment Federal Program Information: Department of Housing and Urban Development: ALN - 14.900 - Lead Hazard Reduction Grant Program Criteria: The following CFR(s) apply to this finding: 2 CFR 180.300. Condition: During audit procedures, it was identified that the City of Lewiston did not take the required step(s) to enter into a covered transaction. Cause: The City does not have the necessary internal controls to ensure compliance with 2 CFR 180.300. Effect: Procurement contracts were not executed in compliance with the criteria above. Identification of Questioned Costs: None identified. Context: Three procurement contracts were reviewed out of a population of 11. It was determined that the three procurement contracts reviewed did not include one of the following requirements: SAM exclusion check, certification from vendor, or clause or condition within the covered transaction. This was a statisically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the City of Lewiston implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the City of Lewiston.
Finding 2022-001
2022-001 - Procurement Contracts Federal Program Information: Department of Housing and Urban Development: ALN - 14.900 - Lead Hazard Reduction Grant Program Criteria: The following CFR(s) apply to this finding: 2 CFR 200.327. Condition: During audit procedures, it was identified that the City of Lewiston did not include the required contract provisions as specified in the criteria above and included in the City?s procurement policy. Cause: The City does not have the necessary internal controls to ensure compliance with the City?s procurement policy. Effect: Procurement contracts were not executed in compliance with both the criteria above and the City?s procurement policy. Identification of Questioned Costs: None identified. Context: Three procurement contracts were reviewed out of a population of 11. It was determined that the three procurement contracts reviewed did not include the required contract provisions. This was a statisically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the City of Lewiston implement internal control processes and procedures to ensure that they are following both the criteria above and the City?s procurement policy. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the City of Lewiston.
Finding 2022-002
2022-002 - Suspension and Disbarment Federal Program Information: Department of Housing and Urban Development: ALN - 14.900 - Lead Hazard Reduction Grant Program Criteria: The following CFR(s) apply to this finding: 2 CFR 180.300. Condition: During audit procedures, it was identified that the City of Lewiston did not take the required step(s) to enter into a covered transaction. Cause: The City does not have the necessary internal controls to ensure compliance with 2 CFR 180.300. Effect: Procurement contracts were not executed in compliance with the criteria above. Identification of Questioned Costs: None identified. Context: Three procurement contracts were reviewed out of a population of 11. It was determined that the three procurement contracts reviewed did not include one of the following requirements: SAM exclusion check, certification from vendor, or clause or condition within the covered transaction. This was a statisically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the City of Lewiston implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the City of Lewiston.