FAC Explorer

Audit 25698

FY End
2022-06-30
Total Expended
$9.61M
Findings
10
Programs
44
Organization: City of South Portland, Maine (ME)
Year: 2022 Accepted: 2023-03-30
Auditor: Runyon Kersteen Ouellette

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22999 2022-002 - - B
23000 2022-001 - Yes B
23001 2022-001 - Yes B
23002 2022-001 - - B
23003 2022-001 - - B
599441 2022-002 - - B
599442 2022-001 - Yes B
599443 2022-001 - Yes B
599444 2022-001 - - B
599445 2022-001 - - B

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.85M Yes 0
10.555 National School Lunch Program $1.29M - 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief III $1.00M Yes 1
20.507 Federal Transit Formula Grants $982,594 Yes 0
84.010 Title Ia, Disadvantaged $834,039 Yes 1
84.027 Special Education State Grants Individuals with Disabilities Act $783,475 Yes 0
10.553 Breakfast Program $521,147 - 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief II $493,612 Yes 1
20.526 Bus and Bus Facilities Formula Grants $359,550 Yes 0
14.218 Cdbg - Entitlement Community (cdbg - Entitlement Grants Cluster) $302,533 - 0
84.367 Title Iia, Supporting Effective Instruction $124,954 - 0
10.555 Food Donation Program $103,856 - 0
97.067 Homeland Security Grant Program- Fy 19 $101,747 - 0
97.067 Homeland Security Grant Program- Fy 20 $92,894 - 0
93.276 Drug Free Communities Support Program (2022 Grant) $90,719 - 0
84.424 Title Iv, Student Support and Academic Enrichment Program $69,287 - 0
97.067 Homeland Security Grant Program- Fy 18 $68,575 - 0
10.559 Summer Food Service Program $62,987 - 0
10.582 Fresh Fruit and Vegetables $52,064 - 0
10.560 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $51,026 - 0
84.425 Covid-19 - Homeless Children and Youth II $48,739 Yes 1
84.365 Title Iii, English Language Acquisition Grant $35,469 - 0
97.036 Covid-19 - Disaster Grants - Public Assistance $34,244 - 0
84.027 Covid-19 - Special Education State Grants Individuals with Disabilities Act - Arp $33,161 Yes 0
84.196 McKinney-Vento Education for Homeless Children and Youth $31,776 - 0
93.276 Drug Free Communities Support Program (2021 Grant) $30,996 - 0
20.507 Covid-19 - Federal Transit Formula Grants $25,910 Yes 0
10.555 Healthy Meals $25,846 - 0
21.019 Covid-19 - Coronavirus Relief Fund II $21,666 - 0
16.738 Justice Assistance Grant $18,822 - 0
84.173 Preschool $17,662 Yes 0
20.600 State and Community Highway Safety - Ecitation Accessibility $8,506 - 0
84.002 Adult Basic Education $7,097 - 0
10.558 Child and Adult Care Food Program $6,356 - 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief I $6,203 Yes 1
10.649 Covid-19 - Pandemic Ebt Administrative Costs: Snap $4,912 - 0
97.004 County Hazmat Grant $4,678 - 0
16.922 Equitable Sharing Program $4,674 - 0
11.419 Coastal Zone Management Administration $3,794 - 0
45.310 Covid-19 - State Grants to Libraries $3,750 - 0
20.600 State and Community Highway Safety - Oui $2,509 - 0
20.600 State and Community Highway Safety - Speed Enforcement $2,478 - 0
21.019 Covid-19 - Coronavirus Relief Fund I $1,217 - 0
66.818 Brownfields Multipurpose $353 - 0

Contacts

Name Title Type
GTZLMR7G37C5 Ellen Sanborn Auditee
2077677613 Timothy Gill Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of the City of South Portland, Maine for the fiscal year ended June 30, 2022. The reporting entity is defined in notes to basic financial statements of the City of South Portland, 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 City of South Portland, 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 City's fund financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 U.S. Department of Education, Assistance Listing #84.010 Title IA, Disadvantaged for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under Title IA Disadvantaged must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the Title IA grant was not maintained. Cause: There was staff turnover in the School Department during the administration of the Title IA grant. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-002
2022-002 U.S. Department of Education, Assistance Listing #84.010 Title IA, Disadvantaged for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under Title IA Disadvantaged must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the Title IA grant was not maintained. Cause: There was staff turnover in the School Department during the administration of the Title IA grant. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None
Finding 2022-001
2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None