Audit 339272

FY End

2023-12-31

Total Expended

$834,572

Findings

2

Programs

1

Organization: Rumford-Mexico Sewerage District (ME)

Year: 2023 Accepted: 2025-01-22

Auditor: Ouellette & Associates P A

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
519903	2023-002	-	-	P
1096345	2023-002	-	-	P

ALN	Program	Spent	Major	Findings
21.027	Coronavirus State and Local Fiscal Recovery Funds	$834,572	Yes	1

Contacts

Name	Title	Type
YAJZQ7KCD5Q3	Roland Arsenault	Auditee
2073647255	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: Rumford Mexico Sewerage 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 Rumford Mexico Sewerage 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 Rumford Mexico Sewerage District, it is not intended to and does not present the net position, changes in net position, or cash flows of Rumford Mexico Sewerage District.

Finding Details

Finding 2023-002

U.S. Department of the Treasury - Coronavirus State and Local Fiscal Recovery Funds Finding #2023-002 – Late Submission of the Data Collection Form and the Reporting Package Criteria Under Uniform Guidance, 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The Federal Audit Clearinghouse considers the submission complete when it has received the electronic submission of both the data collection form and the reporting package. Condition & Cause The District began construction on a new sewerage treatment facility during 2023 which included federal expenditures. The District was not required to have a Single Audit in the past, therefore experienced delays in providing the appropriate information. As a result, the reporting package and data collection form for the year ended December 31, 2023, were not submitted by the due date. Effect The reporting package and data collection form were not provided to the Federal Audit Clearinghouse in a timely manner. Recommendation We recommend that the District’s Management review the internal controls over the reporting process to ensure the financial information is completed in a timely manner after year-end, allowing enough time to complete the reporting package and data collection form before the deadline. Management Response Management will work with the audit firm to plan, schedule, and begin the audit process to meet the deadline set by Uniform Guidance.

Finding 2023-002

U.S. Department of the Treasury - Coronavirus State and Local Fiscal Recovery Funds Finding #2023-002 – Late Submission of the Data Collection Form and the Reporting Package Criteria Under Uniform Guidance, 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The Federal Audit Clearinghouse considers the submission complete when it has received the electronic submission of both the data collection form and the reporting package. Condition & Cause The District began construction on a new sewerage treatment facility during 2023 which included federal expenditures. The District was not required to have a Single Audit in the past, therefore experienced delays in providing the appropriate information. As a result, the reporting package and data collection form for the year ended December 31, 2023, were not submitted by the due date. Effect The reporting package and data collection form were not provided to the Federal Audit Clearinghouse in a timely manner. Recommendation We recommend that the District’s Management review the internal controls over the reporting process to ensure the financial information is completed in a timely manner after year-end, allowing enough time to complete the reporting package and data collection form before the deadline. Management Response Management will work with the audit firm to plan, schedule, and begin the audit process to meet the deadline set by Uniform Guidance.