Audit 340036

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.

2023-001 - ALLOWABLE COSTS AND ACTIVITIES 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 200.303 Condition: During audit procedures, it was identified that the District’s process to document approval over disbursements is not working effectively. Cause: The District does not have the necessary internal controls over compliance. Effect: Insufficient controls could allow for unallowable costs to be charged. Identification Of Questioned Costs: None Identified Context: There were 79 cash disbursements and 37 were tested and it was found that 19 of the disbursements tested did not have the Purchase Orders and 7 did not have approved invoices. The same 19 disbursements that did not have Purchase Orders did not have account codes written on the receipts to help ensure properly charged to the correct accounts. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Maine School Administrative District No. 27.