FAC Explorer

Audit 38276

FY End
2022-06-30
Total Expended
$1.07M
Findings
6
Programs
8
Organization: Five Town Csd (ME)
Year: 2022 Accepted: 2023-06-26
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42524 2022-001 Significant Deficiency - B
42525 2022-001 Significant Deficiency - B
42526 2022-001 Significant Deficiency - B
618966 2022-001 Significant Deficiency - B
618967 2022-001 Significant Deficiency - B
618968 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $421,170 Yes 1
10.555 National School Lunch Program $209,604 - 0
84.027 Special Education_grants to States $157,795 - 0
10.553 School Breakfast Program $44,408 - 0
84.002 Adult Education - Basic Grants to States $35,523 - 0
10.565 Commodity Supplemental Food Program $16,738 - 0
10.559 Summer Food Service Program for Children $13,901 - 0
84.367 Improving Teacher Quality State Grants $3,014 - 0

Contacts

Name Title Type
VWNZRCD4RMF5 Pete Orne Auditee
2072363358 Kim Wall Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and/or OMB Circular A-87, CostPrinciples for State, Local and Indian Tribal Governments, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Five Town Community School District reports commodities consumed on theSchedule at the fair value (or entitlement value). The Government allocated donated foodcommodities to the respective program(s) that benefitted from the use of those donatedfood commodities. At June 30, 2022, the School District had no food commodities ininventory.

Finding Details

Finding 2022-001
2022-001 ? Allowable Cost/Cost Principal Federal Program Information: Department of Education: Passed through the State of Maine Agency of Education ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of six time certifications was reviewed. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Five Towns Community School District.
Finding 2022-001
2022-001 ? Allowable Cost/Cost Principal Federal Program Information: Department of Education: Passed through the State of Maine Agency of Education ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of six time certifications was reviewed. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Five Towns Community School District.
Finding 2022-001
2022-001 ? Allowable Cost/Cost Principal Federal Program Information: Department of Education: Passed through the State of Maine Agency of Education ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of six time certifications was reviewed. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Five Towns Community School District.
Finding 2022-001
2022-001 ? Allowable Cost/Cost Principal Federal Program Information: Department of Education: Passed through the State of Maine Agency of Education ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of six time certifications was reviewed. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Five Towns Community School District.
Finding 2022-001
2022-001 ? Allowable Cost/Cost Principal Federal Program Information: Department of Education: Passed through the State of Maine Agency of Education ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of six time certifications was reviewed. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Five Towns Community School District.
Finding 2022-001
2022-001 ? Allowable Cost/Cost Principal Federal Program Information: Department of Education: Passed through the State of Maine Agency of Education ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Unit did not complete the semi-annual time certifications/periodic time certifications for six employees. Cause: The District does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of six time certifications was reviewed. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the District implement internal control processes and procedures to ensure that time and effort records for employees working are properly documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Five Towns Community School District.