FAC Explorer

Audit 328326

FY End
2023-06-30
Total Expended
$3.44M
Findings
4
Programs
6
Organization: Town of Hartland, Maine (ME)
Year: 2023 Accepted: 2024-11-14
Auditor: Brantner Thibodeau & Assoc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
507820 2023-002 - - L
507821 2023-002 - - L
1084262 2023-002 - - L
1084263 2023-002 - - L

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $2.99M Yes 1
90.601 Northern Border Regional Development $211,589 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $94,749 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $68,880 - 0
10.766 Community Facilities Loans and Grants $50,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $16,246 - 0

Contacts

Name Title Type
LULMKDX1A935 Chris Littlefield Auditee
2079384401 Craig Costello Auditor
No contacts on file

Notes to SEFA

Title: INDIRECT COST RATE Accounting Policies: The information presented in the Schedule of Expenditures of Federal Awards is presented on a basis consistent with the Town’s general-purpose financial statements. The grants included are all accounted for on a modified accrual basis of accounting which is described in the notes to the general-purpose financial statements. De Minimis Rate Used: N Rate Explanation: Did not elect to use. The Town has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: CLEAN WATER STATE REVOLVING LOAN FUND- DEP Accounting Policies: The information presented in the Schedule of Expenditures of Federal Awards is presented on a basis consistent with the Town’s general-purpose financial statements. The grants included are all accounted for on a modified accrual basis of accounting which is described in the notes to the general-purpose financial statements. De Minimis Rate Used: N Rate Explanation: Did not elect to use. The Town had $469,519 outstanding on a $1,119,519 bond payable which is funded by federal awards at June 30, 2023. Of this total, $885,113 is bond proceeds held by the Maine Municipal Bond Bank to be drawn down as the funds are expended.

Finding Details

Finding 2023-002
Information on federal programs: Reporting of year ended June 30, 2022 audit reporting package to Federal Audit Clearinghouse The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. The Town did not have its financial adjusted and closed and audit complete in time to timely submit the reporting package to the federal audit clearinghouse.
Finding 2023-002
Information on federal programs: Reporting of year ended June 30, 2022 audit reporting package to Federal Audit Clearinghouse The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. The Town did not have its financial adjusted and closed and audit complete in time to timely submit the reporting package to the federal audit clearinghouse.
Finding 2023-002
Information on federal programs: Reporting of year ended June 30, 2022 audit reporting package to Federal Audit Clearinghouse The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. The Town did not have its financial adjusted and closed and audit complete in time to timely submit the reporting package to the federal audit clearinghouse.
Finding 2023-002
Information on federal programs: Reporting of year ended June 30, 2022 audit reporting package to Federal Audit Clearinghouse The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. The Town did not have its financial adjusted and closed and audit complete in time to timely submit the reporting package to the federal audit clearinghouse.