FAC Explorer

Audit 351210

FY End
2024-06-30
Total Expended
$69.94M
Findings
6
Programs
56
Organization: City of Portland Maine (ME)
Year: 2024 Accepted: 2025-03-31
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544703 2024-003 Material Weakness Yes B
544704 2024-003 Material Weakness Yes B
544705 2024-003 Material Weakness Yes B
1121145 2024-003 Material Weakness Yes B
1121146 2024-003 Material Weakness Yes B
1121147 2024-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.43M - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $2.46M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.08M - 0
14.239 Home Investment Partnerships Program $1.96M - 0
16.922 Equitable Sharing Program $1.22M - 0
10.553 School Breakfast Program $774,496 Yes 1
21.019 Coronavirus Relief Fund $496,741 - 0
14.900 Lead Hazard Reduction Grant Program $481,415 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $435,503 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $362,115 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $347,499 - 0
84.365 English Language Acquisition State Grants $277,330 - 0
16.753 Congressionally Recommended Awards $240,689 - 0
84.048 Career and Technical Education -- Basic Grants to States $234,607 - 0
10.565 Commodity Supplemental Food Program $234,290 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $207,742 Yes 0
84.424 Student Support and Academic Enrichment Program $183,383 - 0
11.454 Unallied Management Projects $177,172 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $156,761 - 0
10.558 Child and Adult Care Food Program $146,713 - 0
93.069 Public Health Emergency Preparedness $146,568 - 0
97.072 National Explosives Detection Canine Team Program $139,377 - 0
84.027 Special Education Grants to States $137,682 Yes 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $118,657 - 0
10.582 Fresh Fruit and Vegetable Program $112,000 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $81,504 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $70,442 - 0
97.032 Crisis Counseling $60,583 - 0
10.675 Urban and Community Forestry Program $51,740 - 0
16.575 Crime Victim Assistance $49,209 - 0
84.196 Education for Homeless Children and Youth $41,575 - 0
14.218 Community Development Block Grants/entitlement Grants $37,338 - 0
93.940 Hiv Prevention Activities Health Department Based $37,035 - 0
84.002 Adult Education - Basic Grants to States $33,288 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,697 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $28,938 - 0
84.173 Special Education Preschool Grants $25,708 Yes 0
97.042 Emergency Management Performance Grants $20,000 - 0
84.425 Education Stabilization Fund $17,866 Yes 0
93.788 Opioid Str $14,751 - 0
20.205 Highway Planning and Construction $14,522 - 0
97.024 Emergency Food and Shelter National Board Program $13,980 - 0
10.559 Summer Food Service Program for Children $13,606 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $13,199 - 0
20.219 Recreational Trails Program $12,770 - 0
14.231 Emergency Solutions Grant Program $10,692 - 0
10.649 Pandemic Ebt Administrative Costs $10,448 - 0
97.044 Assistance to Firefighters Grant $9,429 - 0
15.904 Historic Preservation Fund Grants-in-Aid $9,000 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $6,452 - 0
15.916 Outdoor Recreation Acquisition, Development and Planning $4,663 - 0
16.726 Juvenile Mentoring Program $4,041 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $1,999 - 0
20.616 National Priority Safety Programs $1,861 - 0
10.555 National School Lunch Program $712 Yes 0
97.067 Homeland Security Grant Program $595 - 0

Contacts

Name Title Type
LZKCFAJXBAC8 Brendan O'Connell Auditee
2078748300 Laurie Garland Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Portland, Maine (the City) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City. 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 to reimbursement. Expenditures awarded from the Federal Emergency Management Agency (FEMA), must be presented on the Schedule when; 1) FEMA has approved the City’s project worksheet (PW) and 2) the City has incurred the eligible expenditures. The $4,430,470 reported for Disaster Grants – Public Assistance (Presidentially Declared Disasters), AL 97.036, represents expenditures incurred in prior years that were approved by FEMA during fiscal year 2024. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
2024-003 Improve Controls and Documentation Over Payroll Process Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Local Entitlement AL Number(s): 84.027/84.173 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Education Stabilization Fund Award Name: Elementary and Secondary Emergency Relief Funds AL Number(s): 84.425D/84.425U Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Child Nutrition Cluster Award Name: Child Nutrition Cluster AL Number(s): 10.553/10.555/10.559/10.582 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient supporting evidence. Condition and Context In fiscal year 2024, our sample testing disclosed that amounts paid to employees could not be recalculated and documentation to ensure amounts paid were complete and accurate was not available. Effect or Potential Effect We were unable to conclude on the allowability, validity, or completeness of payroll charged to the grants, and as a result there is a risk that amounts charged to federal awards may not be allowable in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $2,030,349 84.425D/84.425U Education Stabilization Fund $6,048,321 10.553/10.555/10.559/10.582 Child Nutrition Cluster $1,975,347 Cause Weaknesses in the design and operation of controls over payroll processing in the School Department. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023-003. Recommendation The School Department must re-design the internal controls surrounding how payroll is processed to provide assurance that processing is complete, accurate and valid. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report after the summary Schedule of Prior Year Findings.
Finding 2024-003
2024-003 Improve Controls and Documentation Over Payroll Process Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Local Entitlement AL Number(s): 84.027/84.173 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Education Stabilization Fund Award Name: Elementary and Secondary Emergency Relief Funds AL Number(s): 84.425D/84.425U Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Child Nutrition Cluster Award Name: Child Nutrition Cluster AL Number(s): 10.553/10.555/10.559/10.582 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient supporting evidence. Condition and Context In fiscal year 2024, our sample testing disclosed that amounts paid to employees could not be recalculated and documentation to ensure amounts paid were complete and accurate was not available. Effect or Potential Effect We were unable to conclude on the allowability, validity, or completeness of payroll charged to the grants, and as a result there is a risk that amounts charged to federal awards may not be allowable in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $2,030,349 84.425D/84.425U Education Stabilization Fund $6,048,321 10.553/10.555/10.559/10.582 Child Nutrition Cluster $1,975,347 Cause Weaknesses in the design and operation of controls over payroll processing in the School Department. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023-003. Recommendation The School Department must re-design the internal controls surrounding how payroll is processed to provide assurance that processing is complete, accurate and valid. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report after the summary Schedule of Prior Year Findings.
Finding 2024-003
2024-003 Improve Controls and Documentation Over Payroll Process Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Local Entitlement AL Number(s): 84.027/84.173 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Education Stabilization Fund Award Name: Elementary and Secondary Emergency Relief Funds AL Number(s): 84.425D/84.425U Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Child Nutrition Cluster Award Name: Child Nutrition Cluster AL Number(s): 10.553/10.555/10.559/10.582 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient supporting evidence. Condition and Context In fiscal year 2024, our sample testing disclosed that amounts paid to employees could not be recalculated and documentation to ensure amounts paid were complete and accurate was not available. Effect or Potential Effect We were unable to conclude on the allowability, validity, or completeness of payroll charged to the grants, and as a result there is a risk that amounts charged to federal awards may not be allowable in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $2,030,349 84.425D/84.425U Education Stabilization Fund $6,048,321 10.553/10.555/10.559/10.582 Child Nutrition Cluster $1,975,347 Cause Weaknesses in the design and operation of controls over payroll processing in the School Department. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023-003. Recommendation The School Department must re-design the internal controls surrounding how payroll is processed to provide assurance that processing is complete, accurate and valid. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report after the summary Schedule of Prior Year Findings.
Finding 2024-003
2024-003 Improve Controls and Documentation Over Payroll Process Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Local Entitlement AL Number(s): 84.027/84.173 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Education Stabilization Fund Award Name: Elementary and Secondary Emergency Relief Funds AL Number(s): 84.425D/84.425U Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Child Nutrition Cluster Award Name: Child Nutrition Cluster AL Number(s): 10.553/10.555/10.559/10.582 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient supporting evidence. Condition and Context In fiscal year 2024, our sample testing disclosed that amounts paid to employees could not be recalculated and documentation to ensure amounts paid were complete and accurate was not available. Effect or Potential Effect We were unable to conclude on the allowability, validity, or completeness of payroll charged to the grants, and as a result there is a risk that amounts charged to federal awards may not be allowable in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $2,030,349 84.425D/84.425U Education Stabilization Fund $6,048,321 10.553/10.555/10.559/10.582 Child Nutrition Cluster $1,975,347 Cause Weaknesses in the design and operation of controls over payroll processing in the School Department. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023-003. Recommendation The School Department must re-design the internal controls surrounding how payroll is processed to provide assurance that processing is complete, accurate and valid. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report after the summary Schedule of Prior Year Findings.
Finding 2024-003
2024-003 Improve Controls and Documentation Over Payroll Process Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Local Entitlement AL Number(s): 84.027/84.173 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Education Stabilization Fund Award Name: Elementary and Secondary Emergency Relief Funds AL Number(s): 84.425D/84.425U Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Child Nutrition Cluster Award Name: Child Nutrition Cluster AL Number(s): 10.553/10.555/10.559/10.582 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient supporting evidence. Condition and Context In fiscal year 2024, our sample testing disclosed that amounts paid to employees could not be recalculated and documentation to ensure amounts paid were complete and accurate was not available. Effect or Potential Effect We were unable to conclude on the allowability, validity, or completeness of payroll charged to the grants, and as a result there is a risk that amounts charged to federal awards may not be allowable in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $2,030,349 84.425D/84.425U Education Stabilization Fund $6,048,321 10.553/10.555/10.559/10.582 Child Nutrition Cluster $1,975,347 Cause Weaknesses in the design and operation of controls over payroll processing in the School Department. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023-003. Recommendation The School Department must re-design the internal controls surrounding how payroll is processed to provide assurance that processing is complete, accurate and valid. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report after the summary Schedule of Prior Year Findings.
Finding 2024-003
2024-003 Improve Controls and Documentation Over Payroll Process Federal Agency: U.S. Department of Education Cluster/Program: Special Education Cluster Award Name: Special Education Local Entitlement AL Number(s): 84.027/84.173 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Education Stabilization Fund Award Name: Elementary and Secondary Emergency Relief Funds AL Number(s): 84.425D/84.425U Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Cluster/Program: Child Nutrition Cluster Award Name: Child Nutrition Cluster AL Number(s): 10.553/10.555/10.559/10.582 Award Year: 2024 Compliance Requirement: Allowable Costs/Cost Principles Type of Finding Compliance Internal Control over Compliance - Material Weakness Criteria or Specific Requirement The Code of Federal Regulations Section 200.403(g) states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient supporting evidence. Condition and Context In fiscal year 2024, our sample testing disclosed that amounts paid to employees could not be recalculated and documentation to ensure amounts paid were complete and accurate was not available. Effect or Potential Effect We were unable to conclude on the allowability, validity, or completeness of payroll charged to the grants, and as a result there is a risk that amounts charged to federal awards may not be allowable in accordance with applicable cost principles. Questioned Costs Due to the condition noted, we were unable to determine if the costs charged to the applicable grants are allowable. AL Questioned Number(s) Name of Federal Program or Cluster Costs 84.027/84.173 Special Education Cluster $2,030,349 84.425D/84.425U Education Stabilization Fund $6,048,321 10.553/10.555/10.559/10.582 Child Nutrition Cluster $1,975,347 Cause Weaknesses in the design and operation of controls over payroll processing in the School Department. Identification as Repeat Finding As identified in Section IV, the Schedule of Prior Year Findings, this is a repeat of finding 2023-003. Recommendation The School Department must re-design the internal controls surrounding how payroll is processed to provide assurance that processing is complete, accurate and valid. Views of Responsible Official and Planned Corrective Action Management’s views and Corrective Action Plan are included at the end of this report after the summary Schedule of Prior Year Findings.