Audit 25600

FY End
2022-06-30
Total Expended
$2.05M
Findings
20
Programs
22
Organization: Town of Cape Elizabeth (ME)
Year: 2022 Accepted: 2023-05-07

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
29893 2022-001 - - A
29894 2022-002 - - L
29895 2022-001 - - A
29896 2022-002 - - L
29897 2022-001 - - A
29898 2022-002 - - L
29899 2022-001 - - A
29900 2022-002 - - L
29901 2022-001 - - A
29902 2022-002 - - L
606335 2022-001 - - A
606336 2022-002 - - L
606337 2022-001 - - A
606338 2022-002 - - L
606339 2022-001 - - A
606340 2022-002 - - L
606341 2022-001 - - A
606342 2022-002 - - L
606343 2022-001 - - A
606344 2022-002 - - L

Contacts

Name Title Type
M7KECM1YEFB7 John Quartararo Auditee
2077990881 Jennifer Conners Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of the Town of Cape Elizabeth, Maine for the fiscal year ended June 30, 2022. The reporting entity is defined in the Notes to Basic Financial Statements of the Town of Cape Elizabeth, Maine. B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the Uniform Guidance. 1. Pursuant to the Uniform Guidance, federal awards are defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. 2. Major Programs - the Uniform Guidance establishes the level of expenditures or expenses to be used in defining major federal award programs. Major programs for the Town of Cape Elizabeth, Maine are identified in the summary of auditors results in the schedule of findings and questioned costs. C. Basis of Accounting - The information presented in the schedule of expenditures of federal awards is presented on the modified accrual basis of accounting, which is consistent with the reporting in the Town of Cape Elizabeth, Maine's fund financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None
2022-001 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: Accurate meal counts are required for the proper calculation of federal subsidy. Condition: The School Department over reported meal counts for the month of January 2022 and under reported the meal counts for the month of April 2022, for a net under reporting of 198 meals. Cause: Manual sheets were used to track meal counts during the months in question, which are prone to error. Effect: The School Department may have been reimbursed less in federal funds than it should have been. Questioned Costs: None Recommendation: Management should ensure that supporting documentation from the individual schools for meal counts agree with the total meals reported to the State.
2022-002 U.S. Department of Agriculture, Assistance Listing #10.555-10.559 Child Nutrition Cluster for the period July 1, 2021 through June 30, 2022 Criteria: The Department of Agriculture requires that data used in the claims review process to be maintained on file. Records are required to be retained for a period of three years after submission of the final claim for reimbursement for the fiscal year. Condition: The School Department was unable to locate manual meal count sheets for all schools for the month of October 2021, for two of the schools for the month of November 2021, and for one of the schools for December 2021. Cause: Manual sheets were used to track meal counts during the months in question, which were not retained in support of the monthly claim forms. Effect: Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Recommendation: Management should ensure that supporting documentation for all monthly claims are retained as required. Questioned Costs: None