FAC Explorer

Audit 339201

FY End
2023-12-31
Total Expended
$934,123
Findings
4
Programs
1
Organization: Boothbay Harbor Sewer District (ME)
Year: 2023 Accepted: 2025-01-22
Auditor: Ouellette & Associates P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519878 2023-001 Significant Deficiency - I
519879 2023-001 Significant Deficiency - I
1096320 2023-001 Significant Deficiency - I
1096321 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $284,123 Yes 1

Contacts

Name Title Type
FZFKK2C5EL32 Julie Hoskeer Auditee
2076334663 Michael Dunn Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION 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 wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Boothbay Harbor Sewer District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Boothbay Harbor Sewer District under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Boothbay Harbor Sewer District, it is not intended to and does not present the net position, changes in net position, or cash flows of Boothbay Harbor Sewer District.

Finding Details

Finding 2023-001
Criteria: The Uniform Guidance requires that District have written procurement policies in place that comply with 2 CFR Sections 200.318 – 300.327 when Procurement is applicable to a federal program. According to the compliance requirements matrix, Procurement is applicable to ALN #10.760. Condition: While testing the Procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not however find any evidence of material non compliance related to this requirement. Cause: Management has outsourced the procurement process to an engineering firm. While the firm has knowledge and experience regarding Uniform Guidance procurement, they do not develop policies for their clients. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.
Finding 2023-001
Criteria: The Uniform Guidance requires that District have written procurement policies in place that comply with 2 CFR Sections 200.318 – 300.327 when Procurement is applicable to a federal program. According to the compliance requirements matrix, Procurement is applicable to ALN #10.760. Condition: While testing the Procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not however find any evidence of material non compliance related to this requirement. Cause: Management has outsourced the procurement process to an engineering firm. While the firm has knowledge and experience regarding Uniform Guidance procurement, they do not develop policies for their clients. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.
Finding 2023-001
Criteria: The Uniform Guidance requires that District have written procurement policies in place that comply with 2 CFR Sections 200.318 – 300.327 when Procurement is applicable to a federal program. According to the compliance requirements matrix, Procurement is applicable to ALN #10.760. Condition: While testing the Procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not however find any evidence of material non compliance related to this requirement. Cause: Management has outsourced the procurement process to an engineering firm. While the firm has knowledge and experience regarding Uniform Guidance procurement, they do not develop policies for their clients. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.
Finding 2023-001
Criteria: The Uniform Guidance requires that District have written procurement policies in place that comply with 2 CFR Sections 200.318 – 300.327 when Procurement is applicable to a federal program. According to the compliance requirements matrix, Procurement is applicable to ALN #10.760. Condition: While testing the Procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not however find any evidence of material non compliance related to this requirement. Cause: Management has outsourced the procurement process to an engineering firm. While the firm has knowledge and experience regarding Uniform Guidance procurement, they do not develop policies for their clients. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.