2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-007 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: Under the CSLFRF grant, recipients are required to follow Federal procurement standards when grant expenditures exceed the required thresholds. In addition, the Bangor School Department has adopted a procurement policy that adheres to Uniform Guidance requirements for procurement, suspension and debarment. In addition, if the procurement is a sole source procurement, the procurement must meet additional requirements. Condition: The School Department had two significant grant expenditures for playground equipment and a leased modular, both of which exceeded the Federal Procurement thresholds. However, the School Department did not perform procurement procedures in accordance with Federal Procurement standards, such as obtaining quotes from a sufficient number of qualified vendors. In addition, the Suspension and Debarment check was not supported by documentation dated prior to the dates of the expenditures. Cause: The School Department relied on its historical knowledge and experience of the vendors and therefore did not adhere to the usual procurement procedures. In addition, the School Department did not document a check of the vendors’ Suspension and Debarment status on Sam.gov prior to entering into the transactions. Effect: The School Department runs the risk that certain costs under the grant will be disallowed or that the School Department will contract with a vendor that is suspended or debarred. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Department should have in place procedures to ensure that all grant purchases that exceed the procurement thresholds follow the required Federal Procurement standards and are sufficiently documented. That includes documentation of the vendors’ Suspension and Debarment status.
2024-008 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: In order to promote transparency, 2nd tier communities, as ranked by the Treasury, are required to submit project and expenditure reports quarterly that include all projects funded by ARPA. The City is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The City had a disbursement to a beneficiary dated September 30, 2023 that should have been included on the report for the quarter ending September 30, 2023. However, the expenditure was not reported until the report for the quarter ending December 31, 2023. Cause: Although the report for the quarter ending September 30, 2023 was not submitted until the end of October 2023, a disbursement done before the end of the quarter was not included in the report. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should review grant expenditures to ensure all uses of funds are included in the correct quarterly reports. In addition, the City should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.
2024-007 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: Under the CSLFRF grant, recipients are required to follow Federal procurement standards when grant expenditures exceed the required thresholds. In addition, the Bangor School Department has adopted a procurement policy that adheres to Uniform Guidance requirements for procurement, suspension and debarment. In addition, if the procurement is a sole source procurement, the procurement must meet additional requirements. Condition: The School Department had two significant grant expenditures for playground equipment and a leased modular, both of which exceeded the Federal Procurement thresholds. However, the School Department did not perform procurement procedures in accordance with Federal Procurement standards, such as obtaining quotes from a sufficient number of qualified vendors. In addition, the Suspension and Debarment check was not supported by documentation dated prior to the dates of the expenditures. Cause: The School Department relied on its historical knowledge and experience of the vendors and therefore did not adhere to the usual procurement procedures. In addition, the School Department did not document a check of the vendors’ Suspension and Debarment status on Sam.gov prior to entering into the transactions. Effect: The School Department runs the risk that certain costs under the grant will be disallowed or that the School Department will contract with a vendor that is suspended or debarred. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Department should have in place procedures to ensure that all grant purchases that exceed the procurement thresholds follow the required Federal Procurement standards and are sufficiently documented. That includes documentation of the vendors’ Suspension and Debarment status.
2024-008 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: In order to promote transparency, 2nd tier communities, as ranked by the Treasury, are required to submit project and expenditure reports quarterly that include all projects funded by ARPA. The City is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The City had a disbursement to a beneficiary dated September 30, 2023 that should have been included on the report for the quarter ending September 30, 2023. However, the expenditure was not reported until the report for the quarter ending December 31, 2023. Cause: Although the report for the quarter ending September 30, 2023 was not submitted until the end of October 2023, a disbursement done before the end of the quarter was not included in the report. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should review grant expenditures to ensure all uses of funds are included in the correct quarterly reports. In addition, the City should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.
2024-007 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: Under the CSLFRF grant, recipients are required to follow Federal procurement standards when grant expenditures exceed the required thresholds. In addition, the Bangor School Department has adopted a procurement policy that adheres to Uniform Guidance requirements for procurement, suspension and debarment. In addition, if the procurement is a sole source procurement, the procurement must meet additional requirements. Condition: The School Department had two significant grant expenditures for playground equipment and a leased modular, both of which exceeded the Federal Procurement thresholds. However, the School Department did not perform procurement procedures in accordance with Federal Procurement standards, such as obtaining quotes from a sufficient number of qualified vendors. In addition, the Suspension and Debarment check was not supported by documentation dated prior to the dates of the expenditures. Cause: The School Department relied on its historical knowledge and experience of the vendors and therefore did not adhere to the usual procurement procedures. In addition, the School Department did not document a check of the vendors’ Suspension and Debarment status on Sam.gov prior to entering into the transactions. Effect: The School Department runs the risk that certain costs under the grant will be disallowed or that the School Department will contract with a vendor that is suspended or debarred. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Department should have in place procedures to ensure that all grant purchases that exceed the procurement thresholds follow the required Federal Procurement standards and are sufficiently documented. That includes documentation of the vendors’ Suspension and Debarment status.
2024-008 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: In order to promote transparency, 2nd tier communities, as ranked by the Treasury, are required to submit project and expenditure reports quarterly that include all projects funded by ARPA. The City is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The City had a disbursement to a beneficiary dated September 30, 2023 that should have been included on the report for the quarter ending September 30, 2023. However, the expenditure was not reported until the report for the quarter ending December 31, 2023. Cause: Although the report for the quarter ending September 30, 2023 was not submitted until the end of October 2023, a disbursement done before the end of the quarter was not included in the report. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should review grant expenditures to ensure all uses of funds are included in the correct quarterly reports. In addition, the City should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.
2024-007 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: Under the CSLFRF grant, recipients are required to follow Federal procurement standards when grant expenditures exceed the required thresholds. In addition, the Bangor School Department has adopted a procurement policy that adheres to Uniform Guidance requirements for procurement, suspension and debarment. In addition, if the procurement is a sole source procurement, the procurement must meet additional requirements. Condition: The School Department had two significant grant expenditures for playground equipment and a leased modular, both of which exceeded the Federal Procurement thresholds. However, the School Department did not perform procurement procedures in accordance with Federal Procurement standards, such as obtaining quotes from a sufficient number of qualified vendors. In addition, the Suspension and Debarment check was not supported by documentation dated prior to the dates of the expenditures. Cause: The School Department relied on its historical knowledge and experience of the vendors and therefore did not adhere to the usual procurement procedures. In addition, the School Department did not document a check of the vendors’ Suspension and Debarment status on Sam.gov prior to entering into the transactions. Effect: The School Department runs the risk that certain costs under the grant will be disallowed or that the School Department will contract with a vendor that is suspended or debarred. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Department should have in place procedures to ensure that all grant purchases that exceed the procurement thresholds follow the required Federal Procurement standards and are sufficiently documented. That includes documentation of the vendors’ Suspension and Debarment status.
2024-008 Department of the Treasury Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2023, to June 30, 2024 Criteria: In order to promote transparency, 2nd tier communities, as ranked by the Treasury, are required to submit project and expenditure reports quarterly that include all projects funded by ARPA. The City is also required to implement controls that ensure the accuracy and completeness of the reports. Condition: The City had a disbursement to a beneficiary dated September 30, 2023 that should have been included on the report for the quarter ending September 30, 2023. However, the expenditure was not reported until the report for the quarter ending December 31, 2023. Cause: Although the report for the quarter ending September 30, 2023 was not submitted until the end of October 2023, a disbursement done before the end of the quarter was not included in the report. Effect: Information reported to Treasury and subsequently to the public was incomplete. Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should review grant expenditures to ensure all uses of funds are included in the correct quarterly reports. In addition, the City should develop procedures, such as secondary review, to ensure the accuracy and completeness of reports.
2024-004 Housing and Urban Development Assistance Listing #14.218 CDBG Entitlement Grants Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The Uniform Guidance §200.303 requires that grant recipients establish and maintain internal controls over federal awards that provide reasonable assurance that the recipient is managing the Federal awards in compliance with the terms and conditions of the awards. The management of such awards includes overseeing allowable costs charged to the grant and ensuring expenditures fall within the period of performance for the grant, which requires knowledge of the grant. Condition: In FY 2024, the City had several expenditures that were charged to the CDBG program that were approved by City employees not directly involved with or familiar with the CDBG program. Cause: There are general expenditures the City sometimes charges to the CDBG program that are approved by the Department Managers and not by the CDBG program manager. Effect: The CDBG program manager is sometimes not aware of certain costs charged to the program until after they have been posted to its expenditures. In addition, the risk that a cost that is not allowable under the CDBG program is increased. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should ensure that all expenditures charged to the CDBG program are reviewed and approved by the program manager before they are posted to the program.
2024-005 Housing and Urban Development Assistance Listing #14.218 CDBG Entitlement Grants Cluster for the period July 1, 2023, to June 30, 2024 Criteria: Under the CDBG program, the City is required to submit quarterly Cash on Hand reports. In addition, as the City has subawards that exceed the Federal threshold of $30,000, the City would be required to submitted reports in accordance with the Federal Funding Accountability and Transparency Act (FFATA). Condition: The City had some Cash on Hand reports that were not filed by the filing deadline of thirty days after the quarter end. In addition, the City did not file any FFATA reports for FY 2024. Cause: Two of the quarterly Cash on Hand Reports were filed more than thirty days after the quarter’s end. In addition, in FY 2024, the City changed the determination of subawards from beneficiaries to subrecipients. However, the City did not take the steps to file the required FFATA reports for those subrecipients. Effect: Lack of timely reporting could result in delays or reductions of future funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should implement procedures to ensure that all required reports are filed as required by the reporting deadlines.
2024-004 Housing and Urban Development Assistance Listing #14.218 CDBG Entitlement Grants Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The Uniform Guidance §200.303 requires that grant recipients establish and maintain internal controls over federal awards that provide reasonable assurance that the recipient is managing the Federal awards in compliance with the terms and conditions of the awards. The management of such awards includes overseeing allowable costs charged to the grant and ensuring expenditures fall within the period of performance for the grant, which requires knowledge of the grant. Condition: In FY 2024, the City had several expenditures that were charged to the CDBG program that were approved by City employees not directly involved with or familiar with the CDBG program. Cause: There are general expenditures the City sometimes charges to the CDBG program that are approved by the Department Managers and not by the CDBG program manager. Effect: The CDBG program manager is sometimes not aware of certain costs charged to the program until after they have been posted to its expenditures. In addition, the risk that a cost that is not allowable under the CDBG program is increased. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should ensure that all expenditures charged to the CDBG program are reviewed and approved by the program manager before they are posted to the program.
2024-005 Housing and Urban Development Assistance Listing #14.218 CDBG Entitlement Grants Cluster for the period July 1, 2023, to June 30, 2024 Criteria: Under the CDBG program, the City is required to submit quarterly Cash on Hand reports. In addition, as the City has subawards that exceed the Federal threshold of $30,000, the City would be required to submitted reports in accordance with the Federal Funding Accountability and Transparency Act (FFATA). Condition: The City had some Cash on Hand reports that were not filed by the filing deadline of thirty days after the quarter end. In addition, the City did not file any FFATA reports for FY 2024. Cause: Two of the quarterly Cash on Hand Reports were filed more than thirty days after the quarter’s end. In addition, in FY 2024, the City changed the determination of subawards from beneficiaries to subrecipients. However, the City did not take the steps to file the required FFATA reports for those subrecipients. Effect: Lack of timely reporting could result in delays or reductions of future funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should implement procedures to ensure that all required reports are filed as required by the reporting deadlines.
2024-011 Department of Transportation #20.507-20.526 Federal Transit Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant reimburses a percentage of total operating and capital costs incurred by the City’s Transit Department, dba Community Connector, not to exceed the grant award amount. Costs within the pool subject to reimbursement must meet the Uniform Guidance’s cost principle and procurement guidelines. Condition: The Transit Department included encumbrances in its calculation of expenditures eligible for Federal reimbursement. Encumbrances are commitments to purchase goods or services in the future, but do not represent accrual-based expenditures eligible for reimbursement. In addition, the Transit Department included the costs of its portion of the City’s property and liability insurance, which was not competitively procured in accordance with the Uniform Guidance. After the auditor identified these unallowable costs, they were removed from the expenditure population subject to Federal grant reimbursement. Cause: The Transit Department mistakenly included encumbrances in the pool of Federal expenditures for reimbursement. The insurance policy is an allocation of the City’s costs and is not directly procured by the Transit Department. The City’s policy covers Federal and non-Federal activities, and the City did not consider it subject to Uniform Guidance procurement guidelines. Effect: The City Transit Department could have requested reimbursement for ineligible costs. However, because the error was caught before the grant request was remitted, the Transit Department made the necessary corrections. Questioned Costs: None Likely Questioned Costs: None Recommendations: The Transit Department should revise their grant request template to remove or back out outstanding encumbrances. In addition, any costs not competitively procured should be charged to the Transit Department’s local share as an ineligible cost to avoid inclusion in the Federal expense pool. Management’s Response/Corrective Action Plan: The Transit Department will revise its reimbursement template to exclude encumbrances and unallowable costs and charge non-competitively procured shared costs to the local share.
2024-011 Department of Transportation #20.507-20.526 Federal Transit Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant reimburses a percentage of total operating and capital costs incurred by the City’s Transit Department, dba Community Connector, not to exceed the grant award amount. Costs within the pool subject to reimbursement must meet the Uniform Guidance’s cost principle and procurement guidelines. Condition: The Transit Department included encumbrances in its calculation of expenditures eligible for Federal reimbursement. Encumbrances are commitments to purchase goods or services in the future, but do not represent accrual-based expenditures eligible for reimbursement. In addition, the Transit Department included the costs of its portion of the City’s property and liability insurance, which was not competitively procured in accordance with the Uniform Guidance. After the auditor identified these unallowable costs, they were removed from the expenditure population subject to Federal grant reimbursement. Cause: The Transit Department mistakenly included encumbrances in the pool of Federal expenditures for reimbursement. The insurance policy is an allocation of the City’s costs and is not directly procured by the Transit Department. The City’s policy covers Federal and non-Federal activities, and the City did not consider it subject to Uniform Guidance procurement guidelines. Effect: The City Transit Department could have requested reimbursement for ineligible costs. However, because the error was caught before the grant request was remitted, the Transit Department made the necessary corrections. Questioned Costs: None Likely Questioned Costs: None Recommendations: The Transit Department should revise their grant request template to remove or back out outstanding encumbrances. In addition, any costs not competitively procured should be charged to the Transit Department’s local share as an ineligible cost to avoid inclusion in the Federal expense pool. Management’s Response/Corrective Action Plan: The Transit Department will revise its reimbursement template to exclude encumbrances and unallowable costs and charge non-competitively procured shared costs to the local share.
2024-011 Department of Transportation #20.507-20.526 Federal Transit Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant reimburses a percentage of total operating and capital costs incurred by the City’s Transit Department, dba Community Connector, not to exceed the grant award amount. Costs within the pool subject to reimbursement must meet the Uniform Guidance’s cost principle and procurement guidelines. Condition: The Transit Department included encumbrances in its calculation of expenditures eligible for Federal reimbursement. Encumbrances are commitments to purchase goods or services in the future, but do not represent accrual-based expenditures eligible for reimbursement. In addition, the Transit Department included the costs of its portion of the City’s property and liability insurance, which was not competitively procured in accordance with the Uniform Guidance. After the auditor identified these unallowable costs, they were removed from the expenditure population subject to Federal grant reimbursement. Cause: The Transit Department mistakenly included encumbrances in the pool of Federal expenditures for reimbursement. The insurance policy is an allocation of the City’s costs and is not directly procured by the Transit Department. The City’s policy covers Federal and non-Federal activities, and the City did not consider it subject to Uniform Guidance procurement guidelines. Effect: The City Transit Department could have requested reimbursement for ineligible costs. However, because the error was caught before the grant request was remitted, the Transit Department made the necessary corrections. Questioned Costs: None Likely Questioned Costs: None Recommendations: The Transit Department should revise their grant request template to remove or back out outstanding encumbrances. In addition, any costs not competitively procured should be charged to the Transit Department’s local share as an ineligible cost to avoid inclusion in the Federal expense pool. Management’s Response/Corrective Action Plan: The Transit Department will revise its reimbursement template to exclude encumbrances and unallowable costs and charge non-competitively procured shared costs to the local share.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-006 Department of Transportation Assistance Listing #20.205 Highway Planning and Construction Cluster for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreements with the Department of Transportation under the Bangor Area Comprehensive Transportation System (BACTS) program require the City to contribute a local portion to each approved project (matching). The City ensures it meets the matching requirements at the beginning of each project by transferring to the capital projects fund the local portion for that project. Condition: In FY 2024, the City did not complete transfers for all of the required local match. Cause: In FY 2024, the City approved an amendment to the project agreement, which required an increase in the total local contribution. However, an additional transfer to the capital projects fund to increase the local contribution. Effect: As of fiscal year end, the City had not met the matching requirements for that particular program. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: City staff should ensure that amendments to existing agreements are incorporated into all existing compliance requirements for the grants, including matching requirements.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.
2024-003 Allowable Costs – Time and Effort Documentation for the period July 1, 2023, to June 30, 2024, for the following grants: Agency COVID Assistance Listing Program Agreement Number SAMHSA 93.387 National and State Tobacco Control Program CD6 23-4425B SAMHSA 93.243 Substance Abuse and Mental Health Services Projects OSA 24-373A DHHS 93.243 Substance Abuse and Mental Health Services Projects CD6 23-4425B DHHS 93.788 Opioid STR CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS COVID 93.959 Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B DHHS 93.959 Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A USDA 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 Criteria: Under the Uniform Guidance §200.430 Compensation - personal services, charges for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards, unless the entity’s system of internal controls includes processes to review after-the-fact interim charges and to make necessary adjustment such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: The City’s Health and Community Services Department charged personnel time to the grants listed above that was not based on actual work performed, but on budgeted amounts. Cause: Although the personnel time spent on the grant exceeded the amount charged to the grants listed above, the time was based on budgeted percentages and not actual time worked. Effect: Actual personnel time charged to the grant was not documented, was based on budgeted amounts, and therefore, unallowable. Known Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 2,223.09 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 636.45 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 752.22 Likely Questioned Costs: ALN Program Agreement Amount 93.387/93.243/93.788/93.959 National and State Tobacco Control Program/ Substance Abuse and Mental Health Services Projects/ Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse CD6 23-4425B 394,316.61 93.243/93.959 Substance Abuse and Mental Health Services Projects/ Block Grants for Prevention and Treatment of Substance Abuse OSA 24-373A 79,326.10 10.561 Supplemental Nutrition Assistance Program OFI 22-351/ OFI 24-351 252,382.22 Recommendations: The City should ensure that all grant payroll is allocated to grants based on time worked. If time is allocated on a budgeted amount, then there should be a true up or reconciliation of actual time at the end of each grant.
2024-009 Department of Health and Human Services Assistance Listing #93.788, #93.959; #93.243 Opioid STR/ Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects for the period July 1, 2023, to June 30, 2024 Criteria: The grant agreement for the Opioid STR/Block Grants for Prevention and Treatment of Substance Abuse/ Substance Abuse and Mental Health Services Projects programs requires the City to submit monthly financial reports within fifteen days after that month’s end. In addition, the Uniform Guidance requires the City to establish internal controls to ensure compliance. Condition: The City had four monthly reports that were not submitted in a timely manner. Cause: Reports were not submitted to the State of Maine within the fifteen-day threshold. Effect: Late reports may impact future grant funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The City should implement procedures to ensure that all grant reports are submitted by required reporting deadlines.
2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.