Audit 33119

FY End
2022-06-30
Total Expended
$11.30M
Findings
6
Programs
48
Organization: City of Auburn, Maine (ME)
Year: 2022 Accepted: 2023-09-21

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
32059 2022-002 - Yes L
32060 2022-002 - Yes L
32061 2022-002 - Yes L
608501 2022-002 - Yes L
608502 2022-002 - Yes L
608503 2022-002 - Yes L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Elementary and Secondary School Emergency Relief III $1.69M Yes 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief II $1.66M Yes 0
10.555 National School Lunch Program $1.44M - 0
84.027 Special Education - Grants to States (idea, Part B) $1.07M Yes 0
14.218 Community Development Block Grant - Entitlement $1.06M Yes 1
84.010 Title Ia $882,813 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $816,448 Yes 0
10.553 School Breakfast Program $436,672 - 0
93.575 Covid-19 - Childcare and Development Block Grant $347,258 - 0
84.027 Covid-19 - Special Education - Grants to States (idea, Part B) $223,714 Yes 0
84.287 21st Century - Community Learning Center $193,135 - 0
14.239 Home Investment Partnership Program $170,611 - 0
84.367 Title Iia - Supporting Effective Instruction $161,165 - 0
97.067 Homeland Security $160,045 - 0
10.555 Donated Commodities $124,058 - 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief $120,186 Yes 0
10.559 Summer Food Service Program $103,296 - 0
84.323 Special Education - State Personnel Development (math4me) $101,582 - 0
10.582 Fresh Fruit and Vegetable Program $61,324 - 0
10.560 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $58,588 - 0
84.424 Title IV - Student Support and Academic Enrichment $50,937 - 0
16.922 Equitable Sharing Program $39,512 - 0
10.555 Healthy Meals $38,979 - 0
84.173 Special Education - Preschool Grants (idea Preschool) $36,995 Yes 0
14.218 Covid-19 - Community Development Block Grant - Entitlement $36,629 Yes 1
97.036 Disaster Grants - Public Assistance $32,579 - 0
84.002 Adult Basic Education $27,211 - 0
84.011 Title III - Language Acquisition $18,308 - 0
84.377 School Improvement Grant $16,357 - 0
16.738 Edward Byrne Justice Assistance Grant $15,676 - 0
84.010 Title Ia - Program Improvement $15,259 - 0
20.600 Speed Enforcement Program $14,391 - 0
14.905 Lead Hazard Reduction Demonstration Grant $12,470 - 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $10,816 - 0
84.173 Covid-19 - Special Education - Preschool Grants (idea Preschool) $9,230 Yes 0
10.675 Project Canopy: Urban and Community Forestry Program $7,997 - 0
20.205 Highway Planning and Construction - Traffic Signals $7,491 - 0
20.616 Hv Distracted Driving Enforcement Project $7,383 - 0
84.425 Covid-19 - Homeless Children and Youth II $6,324 Yes 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs: Snap $4,912 - 0
20.600 Pedestrian Safety Grant $3,654 - 0
16.607 Bullet Proof Vest $2,806 - 0
20.600 Evidence Based Impaired Driving (oui Grant) $2,379 - 0
14.218 Community Development Block Grant - Entitlement - School Department $1,781 Yes 1
97.044 Assistance to Firefighters Grant $1,695 - 0
20.205 Highway Planning and Construction - Mill Street and Main Street $1,545 - 0
14.239 Covid-19 - Home Investment Partnership Program $1,271 - 0
20.205 Highway Planning and Construction - Hotel Rd. $23 - 0

Contacts

Name Title Type
T33MAJLE1MJ3 Jill Eastman Auditee
2073336600 Casey Leonard Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of the City of Auburn, Maine for the fiscal year ended June 30, 2022. The reporting entity is defined in Notes to Basic Financial Statements of the City of Auburn, 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 levels of expenditures or expenses to be used in defining major federal financial award programs. Major programs for the City of Auburn, Maine have been identified in the summary of auditors results section 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 City of Auburn, Maine's fund financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-002 U.S. Department of Housing and Urban Development, for the period July 1, 2021 through June 30, 2022, CFDA #14.218 Community Development Block Grant Criteria: Compliance under Reporting for CDBG requires the PR26 CDBG Financial Summary to be submitted annually. Also, there are PR 29 Cash on Hand reports due quarterly. Both reports include financial information that should be reported on a basis consistent with grant terms. Condition: Certain information related to the PR29 CDBG Cash on Hand report and the PR26 CDBG Financial Summary could not be reconciled to the City?s accounting system or to underlying documentation. Cause: The City utilizes several different systems to administer and track results of the CDBG program. The City?s Munis accounting system is utilized for most financial information, the Mortgage Office software is utilized to track outstanding loans, and the U.S. Department of Housing and Urban Development IDIS system is used to track project achievements. As such, information must be entered and logged on three different systems. Maintaining continuity of information on all three systems is burdensome and can lead to inaccuracies and data mismanagement. Effect: Failure to complete reports accurately and maintain proper supporting documentation for amounts reported could skew the financial position of the program and related projects. As such, measurement of results and management decisions for future projects could be based on inaccurate information. Recommendation: All information entered into Munis, the Mortgage Office software, and IDIS should be reconciled monthly to ensure that financial information and data is consistent across all platforms. Quarterly and year-end financial reporting should be prepared and reconciled to the Munis accounting system and supporting documentation should be maintained on file according to the City?s document retention policies. Questioned Costs: None
2022-002 U.S. Department of Housing and Urban Development, for the period July 1, 2021 through June 30, 2022, CFDA #14.218 Community Development Block Grant Criteria: Compliance under Reporting for CDBG requires the PR26 CDBG Financial Summary to be submitted annually. Also, there are PR 29 Cash on Hand reports due quarterly. Both reports include financial information that should be reported on a basis consistent with grant terms. Condition: Certain information related to the PR29 CDBG Cash on Hand report and the PR26 CDBG Financial Summary could not be reconciled to the City?s accounting system or to underlying documentation. Cause: The City utilizes several different systems to administer and track results of the CDBG program. The City?s Munis accounting system is utilized for most financial information, the Mortgage Office software is utilized to track outstanding loans, and the U.S. Department of Housing and Urban Development IDIS system is used to track project achievements. As such, information must be entered and logged on three different systems. Maintaining continuity of information on all three systems is burdensome and can lead to inaccuracies and data mismanagement. Effect: Failure to complete reports accurately and maintain proper supporting documentation for amounts reported could skew the financial position of the program and related projects. As such, measurement of results and management decisions for future projects could be based on inaccurate information. Recommendation: All information entered into Munis, the Mortgage Office software, and IDIS should be reconciled monthly to ensure that financial information and data is consistent across all platforms. Quarterly and year-end financial reporting should be prepared and reconciled to the Munis accounting system and supporting documentation should be maintained on file according to the City?s document retention policies. Questioned Costs: None
2022-002 U.S. Department of Housing and Urban Development, for the period July 1, 2021 through June 30, 2022, CFDA #14.218 Community Development Block Grant Criteria: Compliance under Reporting for CDBG requires the PR26 CDBG Financial Summary to be submitted annually. Also, there are PR 29 Cash on Hand reports due quarterly. Both reports include financial information that should be reported on a basis consistent with grant terms. Condition: Certain information related to the PR29 CDBG Cash on Hand report and the PR26 CDBG Financial Summary could not be reconciled to the City?s accounting system or to underlying documentation. Cause: The City utilizes several different systems to administer and track results of the CDBG program. The City?s Munis accounting system is utilized for most financial information, the Mortgage Office software is utilized to track outstanding loans, and the U.S. Department of Housing and Urban Development IDIS system is used to track project achievements. As such, information must be entered and logged on three different systems. Maintaining continuity of information on all three systems is burdensome and can lead to inaccuracies and data mismanagement. Effect: Failure to complete reports accurately and maintain proper supporting documentation for amounts reported could skew the financial position of the program and related projects. As such, measurement of results and management decisions for future projects could be based on inaccurate information. Recommendation: All information entered into Munis, the Mortgage Office software, and IDIS should be reconciled monthly to ensure that financial information and data is consistent across all platforms. Quarterly and year-end financial reporting should be prepared and reconciled to the Munis accounting system and supporting documentation should be maintained on file according to the City?s document retention policies. Questioned Costs: None
2022-002 U.S. Department of Housing and Urban Development, for the period July 1, 2021 through June 30, 2022, CFDA #14.218 Community Development Block Grant Criteria: Compliance under Reporting for CDBG requires the PR26 CDBG Financial Summary to be submitted annually. Also, there are PR 29 Cash on Hand reports due quarterly. Both reports include financial information that should be reported on a basis consistent with grant terms. Condition: Certain information related to the PR29 CDBG Cash on Hand report and the PR26 CDBG Financial Summary could not be reconciled to the City?s accounting system or to underlying documentation. Cause: The City utilizes several different systems to administer and track results of the CDBG program. The City?s Munis accounting system is utilized for most financial information, the Mortgage Office software is utilized to track outstanding loans, and the U.S. Department of Housing and Urban Development IDIS system is used to track project achievements. As such, information must be entered and logged on three different systems. Maintaining continuity of information on all three systems is burdensome and can lead to inaccuracies and data mismanagement. Effect: Failure to complete reports accurately and maintain proper supporting documentation for amounts reported could skew the financial position of the program and related projects. As such, measurement of results and management decisions for future projects could be based on inaccurate information. Recommendation: All information entered into Munis, the Mortgage Office software, and IDIS should be reconciled monthly to ensure that financial information and data is consistent across all platforms. Quarterly and year-end financial reporting should be prepared and reconciled to the Munis accounting system and supporting documentation should be maintained on file according to the City?s document retention policies. Questioned Costs: None
2022-002 U.S. Department of Housing and Urban Development, for the period July 1, 2021 through June 30, 2022, CFDA #14.218 Community Development Block Grant Criteria: Compliance under Reporting for CDBG requires the PR26 CDBG Financial Summary to be submitted annually. Also, there are PR 29 Cash on Hand reports due quarterly. Both reports include financial information that should be reported on a basis consistent with grant terms. Condition: Certain information related to the PR29 CDBG Cash on Hand report and the PR26 CDBG Financial Summary could not be reconciled to the City?s accounting system or to underlying documentation. Cause: The City utilizes several different systems to administer and track results of the CDBG program. The City?s Munis accounting system is utilized for most financial information, the Mortgage Office software is utilized to track outstanding loans, and the U.S. Department of Housing and Urban Development IDIS system is used to track project achievements. As such, information must be entered and logged on three different systems. Maintaining continuity of information on all three systems is burdensome and can lead to inaccuracies and data mismanagement. Effect: Failure to complete reports accurately and maintain proper supporting documentation for amounts reported could skew the financial position of the program and related projects. As such, measurement of results and management decisions for future projects could be based on inaccurate information. Recommendation: All information entered into Munis, the Mortgage Office software, and IDIS should be reconciled monthly to ensure that financial information and data is consistent across all platforms. Quarterly and year-end financial reporting should be prepared and reconciled to the Munis accounting system and supporting documentation should be maintained on file according to the City?s document retention policies. Questioned Costs: None
2022-002 U.S. Department of Housing and Urban Development, for the period July 1, 2021 through June 30, 2022, CFDA #14.218 Community Development Block Grant Criteria: Compliance under Reporting for CDBG requires the PR26 CDBG Financial Summary to be submitted annually. Also, there are PR 29 Cash on Hand reports due quarterly. Both reports include financial information that should be reported on a basis consistent with grant terms. Condition: Certain information related to the PR29 CDBG Cash on Hand report and the PR26 CDBG Financial Summary could not be reconciled to the City?s accounting system or to underlying documentation. Cause: The City utilizes several different systems to administer and track results of the CDBG program. The City?s Munis accounting system is utilized for most financial information, the Mortgage Office software is utilized to track outstanding loans, and the U.S. Department of Housing and Urban Development IDIS system is used to track project achievements. As such, information must be entered and logged on three different systems. Maintaining continuity of information on all three systems is burdensome and can lead to inaccuracies and data mismanagement. Effect: Failure to complete reports accurately and maintain proper supporting documentation for amounts reported could skew the financial position of the program and related projects. As such, measurement of results and management decisions for future projects could be based on inaccurate information. Recommendation: All information entered into Munis, the Mortgage Office software, and IDIS should be reconciled monthly to ensure that financial information and data is consistent across all platforms. Quarterly and year-end financial reporting should be prepared and reconciled to the Munis accounting system and supporting documentation should be maintained on file according to the City?s document retention policies. Questioned Costs: None