FAC Explorer

Audit 350579

FY End
2024-06-30
Total Expended
$4.36M
Findings
4
Programs
21
Organization: Regional School Unit No. 57 (ME)
Year: 2024 Accepted: 2025-03-31
Auditor: Runyon Kersteen Ouellette

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540972 2024-001 Significant Deficiency - N
540973 2024-001 Significant Deficiency - N
1117414 2024-001 Significant Deficiency - N
1117415 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Covid - Arpa - Elementary and Secondary School Emergency Relief Fund 3 $1.11M Yes 0
84.027 Local Entitlement $983,915 - 0
84.010 Title Ia - Basic Disadvantaged $807,939 Yes 1
10.555 National School Lunch Program - Lunch $531,675 - 0
10.553 National School Lunch Program - Breakfast $199,702 - 0
10.555 National School Lunch Program - Food Donation $132,173 - 0
10.559 National School Lunch Program - Summer Program $119,348 - 0
84.425 Covid - Arpa - Learning Loss (ewscs) $106,295 Yes 0
84.367 Title Iia - Supporting Effective Instruction $73,569 - 0
10.555 Child Nutrition Supply Chain Assistance $68,025 - 0
84.425 Covid - Elementary and Secondary School Emergency Relief Fund 2 $58,548 Yes 0
84.425 Covid - Arpa - Learning Loss (literacy) $33,541 Yes 0
84.425 Covid - Lms Subgrant $31,647 Yes 0
84.173 Covid - Preschool - Arp $21,743 - 0
84.173 Preschool $20,205 - 0
84.425 Covid - Arp Hcy II $14,020 Yes 0
84.010 Title Ia - Summer Reallocation $12,414 Yes 1
66.468 Drinking Water State Revolving Fund $11,426 - 0
10.649 Covid - Pandemic Ebt $4,571 - 0
84.002 Adult Basic Education $1,375 - 0
10.555 National School Lunch Program - After School Program $571 - 0

Contacts

Name Title Type
KXNWRVVE4N64 Colin Walsh Auditee
2072473221 Jenifer Conners Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of the Unit for the fiscal year ended June 30, 2024. The reporting entity is defined in the Notes to Basic Financial Statements of Regional School Unit No. 57. 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 level of expenditures or expenses to be used in defining major federal award programs. Major programs for the School Unit are identified in the summary of auditor’s results 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 School Unit’s fund financial statements. De Minimis Rate Used: N Rate Explanation: A.   Regional School Unit No. 57 has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
2024-001 – U.S. Department of Education, Assistance Listing #84.010 Title IA Disadvantaged For the Period July 1, 2023 through June 30, 2024 Criteria: The Department of Education requires documentation to be maintained for every student removed from a graduation cohort. Condition: During testing, we identified six students who were removed from the graduation cohort that lacked appropriate supporting documentation. In addition, we identified seven students who were removed from the graduation cohort, without proper authorization, as required by the established controls. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None
Finding 2024-001
2024-001 – U.S. Department of Education, Assistance Listing #84.010 Title IA Disadvantaged For the Period July 1, 2023 through June 30, 2024 Criteria: The Department of Education requires documentation to be maintained for every student removed from a graduation cohort. Condition: During testing, we identified six students who were removed from the graduation cohort that lacked appropriate supporting documentation. In addition, we identified seven students who were removed from the graduation cohort, without proper authorization, as required by the established controls. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None
Finding 2024-001
2024-001 – U.S. Department of Education, Assistance Listing #84.010 Title IA Disadvantaged For the Period July 1, 2023 through June 30, 2024 Criteria: The Department of Education requires documentation to be maintained for every student removed from a graduation cohort. Condition: During testing, we identified six students who were removed from the graduation cohort that lacked appropriate supporting documentation. In addition, we identified seven students who were removed from the graduation cohort, without proper authorization, as required by the established controls. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None
Finding 2024-001
2024-001 – U.S. Department of Education, Assistance Listing #84.010 Title IA Disadvantaged For the Period July 1, 2023 through June 30, 2024 Criteria: The Department of Education requires documentation to be maintained for every student removed from a graduation cohort. Condition: During testing, we identified six students who were removed from the graduation cohort that lacked appropriate supporting documentation. In addition, we identified seven students who were removed from the graduation cohort, without proper authorization, as required by the established controls. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None