FAC Explorer

Audit 32020

FY End
2022-06-30
Total Expended
$4.07M
Findings
6
Programs
11
Organization: Town of Millinocket (ME)
Year: 2022 Accepted: 2023-03-30
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30591 2022-001 Significant Deficiency - B
30592 2022-001 Significant Deficiency - B
30593 2022-001 Significant Deficiency - B
607033 2022-001 Significant Deficiency - B
607034 2022-001 Significant Deficiency - B
607035 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.17M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $740,536 Yes 0
84.425 Education Stabilization Fund $639,702 Yes 1
84.010 Title I Grants to Local Educational Agencies $268,553 - 0
84.027 Special Education_grants to States $163,475 - 0
10.553 School Breakfast Program $86,829 - 0
84.358 Rural Education $15,867 - 0
20.106 Airport Improvement Program $14,483 - 0
10.555 National School Lunch Program $8,353 - 0
10.559 Summer Food Service Program for Children $3,304 - 0
10.649 Pandemic Ebt Administrative Costs $1,228 - 0

Contacts

Name Title Type
SMLLKENP2GK3 Mary Alice Cullen Auditee
2077237000 Kim Wall Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and/or OMB Circular A-87, CostPrinciples for State, Local and Indian Tribal Governments, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Millinocket, Maine has not elected to use the 10 percent deminimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425D - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the School Department certifications for time and effort records were missing or incomplete. Cause: The School Department does not have the necessary internal controls over compliance. Effect: The School Department is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The School Department does not collect time certifications for the employees that were paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School Department.
Finding 2022-001
2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425D - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the School Department certifications for time and effort records were missing or incomplete. Cause: The School Department does not have the necessary internal controls over compliance. Effect: The School Department is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The School Department does not collect time certifications for the employees that were paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School Department.
Finding 2022-001
2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425D - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the School Department certifications for time and effort records were missing or incomplete. Cause: The School Department does not have the necessary internal controls over compliance. Effect: The School Department is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The School Department does not collect time certifications for the employees that were paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School Department.
Finding 2022-001
2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425D - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the School Department certifications for time and effort records were missing or incomplete. Cause: The School Department does not have the necessary internal controls over compliance. Effect: The School Department is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The School Department does not collect time certifications for the employees that were paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School Department.
Finding 2022-001
2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425D - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the School Department certifications for time and effort records were missing or incomplete. Cause: The School Department does not have the necessary internal controls over compliance. Effect: The School Department is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The School Department does not collect time certifications for the employees that were paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School Department.
Finding 2022-001
2022-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: ALN - 84.425D - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1(vii) Condition: During audit procedures, it was identified that the School Department certifications for time and effort records were missing or incomplete. Cause: The School Department does not have the necessary internal controls over compliance. Effect: The School Department is not obtaining the required employee certifications that 100% of their time was spent on the grant cost objective ensuring that charges to the program reflect an accurate account of the employee?s time and effort devoted to the program. Identification of Questioned Costs: None identified. Context: The School Department does not collect time certifications for the employees that were paid with the federal funds. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that time certifications are completed at the period end to ensure charges reflect an accurate account of the employee?s time devoted to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the School Department.