FAC Explorer

Audit 300218

FY End
2023-06-30
Total Expended
$1.38M
Findings
4
Programs
16
Organization: Town of Cape Elizabeth (ME)
Year: 2023 Accepted: 2024-03-29
Auditor: Runyon Kersteen Ouellette

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
388517 2023-001 Significant Deficiency - L
388518 2023-001 Significant Deficiency - L
964959 2023-001 Significant Deficiency - L
964960 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Covid - Coronavirus State and Local Fiscal Recovery Funds (arpa) $476,876 Yes 1
84.027 Local Entitlement $343,989 - 0
10.555 National School Lunch Program $132,865 Yes 0
21.027 Covid - Pre-K Expansion $72,700 Yes 1
84.425 Covid - Geer $69,030 - 0
84.367 Title Iia Supporting Effective Instruction $56,858 - 0
84.027 Covid - Local Entitlement - Arp $55,968 - 0
10.555 State Administrative Expense Funds (supply Chain Assistance) $46,400 Yes 0
10.555 Donated Commodities $35,937 Yes 0
84.010 Title Ia Disadvantaged $33,713 - 0
10.553 School Breakfast Program $28,450 Yes 0
84.425 Covid - Elementary and Secondary Emergency Relief Funds #3 $11,221 - 0
20.616 Hv Distracted Driving Enforcement $8,580 - 0
20.616 Click It Or Ticket $5,452 - 0
10.649 Covid - Ebt Administrative Costs Grant (snap) $1,884 - 0
16.738 Byrne Jag Grant $218 - 0

Contacts

Name Title Type
M7KECM1YEFB7 Kristie Bradbury 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, 2023. 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 auditor’s 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: A.   The Town of Cape Elizabeth, Maine has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 U.S. Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) for the period July 1, 2022 through June 30, 2023 Criteria: In order to promote transparency, 5th Tier Communities, as Ranked by the Treasury, are required to submit Project and Expenditure Reports annually that include all projects funded by ARPA. The Town is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The Town did not include all projects that were funded by ARPA. Cause: Although the Town reported all of the ARPA expenditures in the aggregate, not all projects were included in the description of the projects. The Town lacked sufficient controls to ensure the accuracy and completeness of the reports. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Recommendation: Management should review final grant expenditures to ensure all uses of funds are included in the final reports. In addition, the Town should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.
Finding 2023-001
2023-001 U.S. Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) for the period July 1, 2022 through June 30, 2023 Criteria: In order to promote transparency, 5th Tier Communities, as Ranked by the Treasury, are required to submit Project and Expenditure Reports annually that include all projects funded by ARPA. The Town is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The Town did not include all projects that were funded by ARPA. Cause: Although the Town reported all of the ARPA expenditures in the aggregate, not all projects were included in the description of the projects. The Town lacked sufficient controls to ensure the accuracy and completeness of the reports. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Recommendation: Management should review final grant expenditures to ensure all uses of funds are included in the final reports. In addition, the Town should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.
Finding 2023-001
2023-001 U.S. Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) for the period July 1, 2022 through June 30, 2023 Criteria: In order to promote transparency, 5th Tier Communities, as Ranked by the Treasury, are required to submit Project and Expenditure Reports annually that include all projects funded by ARPA. The Town is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The Town did not include all projects that were funded by ARPA. Cause: Although the Town reported all of the ARPA expenditures in the aggregate, not all projects were included in the description of the projects. The Town lacked sufficient controls to ensure the accuracy and completeness of the reports. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Recommendation: Management should review final grant expenditures to ensure all uses of funds are included in the final reports. In addition, the Town should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.
Finding 2023-001
2023-001 U.S. Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) for the period July 1, 2022 through June 30, 2023 Criteria: In order to promote transparency, 5th Tier Communities, as Ranked by the Treasury, are required to submit Project and Expenditure Reports annually that include all projects funded by ARPA. The Town is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The Town did not include all projects that were funded by ARPA. Cause: Although the Town reported all of the ARPA expenditures in the aggregate, not all projects were included in the description of the projects. The Town lacked sufficient controls to ensure the accuracy and completeness of the reports. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Recommendation: Management should review final grant expenditures to ensure all uses of funds are included in the final reports. In addition, the Town should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.