FAC Explorer

Audit 301499

FY End
2023-06-30
Total Expended
$2.12M
Findings
2
Programs
25
Organization: Town of York (ME)
Year: 2023 Accepted: 2024-04-01
Auditor: Runyon Kersteen Ouellette

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390775 2023-001 Significant Deficiency - I
967217 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Covid - Coronavirus Sate and Local Fiscal Recovery Funds (arpa) $563,210 Yes 1
84.027 Special Education Grants to States $487,907 - 0
84.425 Covid - Elementary and Secondary School Emergency Relief Fund 3 $256,610 - 0
10.555 National School Lunch Program $239,249 Yes 0
84.010 Title Ia - Basic Disadvantaged Program $160,436 - 0
84.425 Covid - Elementary and Secondary School Emergency Relief Fund 2 $66,397 - 0
10.555 National School Lunch Program - Donated Commodities $57,730 Yes 0
10.555 Child Nutrition Supply Chain Assistance $48,422 Yes 0
10.553 National School Breakfast Program $42,686 Yes 0
84.367 Title Iia - Supporting Effective Instruction $34,089 - 0
84.027 Covid - Special Education Grants to States - Arp $33,723 - 0
10.582 Fresh Fruits and Veggies $31,380 Yes 0
97.036 Covid - Disaster Grants - Public Assistance (vaccination Center) $22,346 - 0
20.616 State and Community Highway Safety (evidence Based Impaired Driving) $15,852 - 0
84.173 Covid - Preschool $10,819 - 0
84.425 Covid - Esser II State Activities (lms) $8,406 - 0
84.002 Adult Education Family Literacy Grant $8,194 - 0
84.173 Preschool $7,274 - 0
20.616 Drug Recognition Expert (dre) $5,387 - 0
20.616 State and Community Highway Safety (distracted Driving) $4,936 - 0
84.424 Title V - Student Support Grant $4,582 - 0
20.600 State and Community Highway Safety (data Driven Speed Enforcement) $3,995 - 0
10.649 Covid - Pandemic Ebt $2,512 - 0
84.425 Covid - Elementary and Secondary School Emergency Relief Fund 1 $1,873 - 0
20.616 State and Community Highway Safety (click It Or Ticket) $568 - 0

Contacts

Name Title Type
ER2FR79NWKG3 Wendy Anderson Auditee
2073631004 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 York, Maine for the fiscal year ended June 30, 2023. The reporting entity is defined in Notes to Basic Financial Statements of the Town of York, 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 financial assistance is 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 to be used in defining major federal financial award programs. Major programs for the Town of York, Maine have been identified in the attached Schedule of Findings and Questioned Costs – Summary of Auditor’s Results. C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on a modified accrual basis of accounting which is a basis consistent with the Town of York, Maine’s fund financial statements. The grants included are all accounted for on a modified accrual basis of accounting as described in the notes to the basic financial statements. De Minimis Rate Used: N Rate Explanation: A.       The Town of York, 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. Department of Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023 Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Condition: The Town contracted with a construction company to do work under a grant-funded project and did not document that the contractor was not suspended or debarred. Cause: Although the Town maintains a list of approved contractors and vendors, according to the Town’s purchasing policy, the Town is prohibited from contracting with another party that is suspended or debarred. Therefore, the Town should have obtained proof that the company in question was not suspended or debarred. Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Known Questioned Costs: unknown Likely Questioned Costs: unknown Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Finding 2023-001
2023-001 U.S. Department of Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023 Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Condition: The Town contracted with a construction company to do work under a grant-funded project and did not document that the contractor was not suspended or debarred. Cause: Although the Town maintains a list of approved contractors and vendors, according to the Town’s purchasing policy, the Town is prohibited from contracting with another party that is suspended or debarred. Therefore, the Town should have obtained proof that the company in question was not suspended or debarred. Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Known Questioned Costs: unknown Likely Questioned Costs: unknown Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.