FAC Explorer

Audit 356932

FY End
2022-06-30
Total Expended
$4.23M
Findings
8
Programs
14
Organization: City of Eastport (ME)
Year: 2022 Accepted: 2025-05-22
Auditor: Ron L Beaulieu & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561294 2022-007 - Yes I
561295 2022-007 - Yes I
561296 2022-008 Material Weakness Yes P
561297 2022-008 Material Weakness Yes P
1137736 2022-007 - Yes I
1137737 2022-007 - Yes I
1137738 2022-008 Material Weakness Yes P
1137739 2022-008 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $414,783 - 0
84.425 Education Stabilization Fund $152,073 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $133,760 - 0
10.555 National School Lunch Program $72,722 - 0
84.027 Special Education Grants to States $41,284 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $31,000 Yes 2
84.358 Rural Education $27,921 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $16,910 - 0
20.205 Highway Planning and Construction $14,255 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.010 Title I Grants to Local Educational Agencies $9,359 - 0
10.560 State Administrative Expenses for Child Nutrition $7,560 - 0
10.565 Commodity Supplemental Food Program $4,937 - 0
10.649 Pandemic Ebt Administrative Costs $1,228 - 0

Contacts

Name Title Type
UVERJXSCZ5S4 Camela Deschene Auditee
2078532300 Ron Beaulieu, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - 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: Not applicable The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Eastport, Maine under programs of the federal government for the year ended June 30, 2022. 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 City of Eastport, Maine, it is not intended to and does not present the financial position, changes in net position, or cash flows of City of Eastport, Maine.
Title: Note 2 - Summary of Significant Accounting Policies 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: Not applicable Expenditures reported on the Schedule are reported on the accrual basis of accounitng. Such expenditures are recognized following the cost principles contained in the Uniform Guidnace wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate 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: Not applicable City of Eastport, Maine has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4 - Subrecipients 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: Not applicable City of Eastport, Maine did not pass through any federal awards to sub-recipients

Finding Details

Finding 2022-007
Other Matters DEPARTMENT OF TRANSPORTATION 2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Statement of Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a Federal award or subaward; including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Criteria: Uniform Guidnace required. Cause: Documented procedures and standards have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create and document procurement procedures that conform to the procurement standards. View of Responsible Official and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.
Finding 2022-007
Other Matters DEPARTMENT OF TRANSPORTATION 2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Statement of Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a Federal award or subaward; including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Criteria: Uniform Guidnace required. Cause: Documented procedures and standards have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create and document procurement procedures that conform to the procurement standards. View of Responsible Official and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.
Finding 2022-008
Internal Control over Compliance DEPARTMENT OF TRANSPORTATION 2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Statement of Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Develop an internal control document that addresses internal control over monitoring federal funds in accordancew with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.
Finding 2022-008
Internal Control over Compliance DEPARTMENT OF TRANSPORTATION 2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Statement of Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Develop an internal control document that addresses internal control over monitoring federal funds in accordancew with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.
Finding 2022-007
Other Matters DEPARTMENT OF TRANSPORTATION 2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Statement of Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a Federal award or subaward; including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Criteria: Uniform Guidnace required. Cause: Documented procedures and standards have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create and document procurement procedures that conform to the procurement standards. View of Responsible Official and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.
Finding 2022-007
Other Matters DEPARTMENT OF TRANSPORTATION 2022-007 Airport Improvement Program - ALN #20.106 (Repeat finding of 2021-007) Statement of Condition: The City does not have documented procurement procedures consistent with State, local, and tribal laws and regulations, and standards of 2 CFR 200 for the acquisition of property or services required under a Federal award or subaward; including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administration of contracts. Criteria: Uniform Guidnace required. Cause: Documented procedures and standards have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create and document procurement procedures that conform to the procurement standards. View of Responsible Official and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.
Finding 2022-008
Internal Control over Compliance DEPARTMENT OF TRANSPORTATION 2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Statement of Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Develop an internal control document that addresses internal control over monitoring federal funds in accordancew with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.
Finding 2022-008
Internal Control over Compliance DEPARTMENT OF TRANSPORTATION 2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Statement of Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Develop an internal control document that addresses internal control over monitoring federal funds in accordancew with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.