FAC Explorer

Audit 329145

FY End
2023-06-30
Total Expended
$998,708
Findings
12
Programs
8
Organization: Milford, Town of (ME)
Year: 2023 Accepted: 2024-11-20
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509351 2023-001 Significant Deficiency Yes B
509352 2023-001 Significant Deficiency Yes B
509353 2023-001 Significant Deficiency Yes B
509354 2023-002 Significant Deficiency Yes N
509355 2023-002 Significant Deficiency Yes N
509356 2023-002 Significant Deficiency Yes N
1085793 2023-001 Significant Deficiency Yes B
1085794 2023-001 Significant Deficiency Yes B
1085795 2023-001 Significant Deficiency Yes B
1085796 2023-002 Significant Deficiency Yes N
1085797 2023-002 Significant Deficiency Yes N
1085798 2023-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $405,536 Yes 2
84.010 Title I Grants to Local Educational Agencies $169,496 - 0
10.555 National School Lunch Program $157,612 - 0
84.027 Special Education Grants to States $123,165 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $15,953 - 0
84.173 Special Education Preschool Grants $1,651 - 0
84.424 Student Support and Academic Enrichment Program $1,351 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
GQ2SK1N6JQN5 David Dionne Auditee
2078272072 Kimberly Wall Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Milford, Maine has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 11 employees, it was determined that 3 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 11 employees, it was determined that 3 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 11 employees, it was determined that 3 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-002
2023-002 - Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department’s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-002. Recommendation: It is recommended that the Department implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-002
2023-002 - Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department’s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-002. Recommendation: It is recommended that the Department implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-002
2023-002 - Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department’s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-002. Recommendation: It is recommended that the Department implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 11 employees, it was determined that 3 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 11 employees, it was determined that 3 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-001
2023-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 11 employees, it was determined that 3 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-002
2023-002 - Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department’s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-002. Recommendation: It is recommended that the Department implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-002
2023-002 - Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department’s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-002. Recommendation: It is recommended that the Department implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.
Finding 2023-002
2023-002 - Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education ALN - 84.425 - Education Stabilization Fund Criteria: The following CFR applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department’s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-002. Recommendation: It is recommended that the Department implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the School Department.