FAC Explorer

Audit 38406

FY End
2022-06-30
Total Expended
$1.78M
Findings
4
Programs
19
Organization: Town of Yarmouth (ME)
Year: 2022 Accepted: 2023-05-24
Auditor: Runyon Kersteen Ouellette

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41720 2022-001 - - C
41721 2022-001 - - C
618162 2022-001 - - C
618163 2022-001 - - C

Programs

ALN Program Spent Major Findings
10.555 School Lunch $654,262 Yes 0
84.027 Local Entitlement $366,642 - 0
10.553 Breakfast Program $167,569 Yes 0
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $134,848 - 1
84.027 Local Entitlement - Arp - Covid $71,607 - 0
84.010 Title I, Part A $58,183 - 0
10.555 Donated Commodities $48,116 Yes 0
97.044 Assistance to Firefighters Grant $41,958 - 0
10.560 Child Nutrition Supply Chain Assistance $32,350 - 0
84.367 Title Iia - Supporting Effective Instruction $26,201 - 0
10.559 Summer Food Program $23,911 Yes 0
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $18,221 - 1
97.036 Disaster Grants - Public Assistance $14,933 - 0
84.424 Title IV - Student Support and Academic Enrichment $9,656 - 0
16.738 Justice Assistance Grant $5,574 - 0
21.027 American Rescue Plan Act - Covid $2,500 - 0
10.649 State Pandemic Electronic Benefit Transfer Administrative Cost Grant - Covid $2,456 - 0
16.607 Bulletproof Vests $1,690 - 0
84.173 Local Entitlement Preschool $256 - 0

Contacts

Name Title Type
KCVVGJ8NFYV8 Dawn Madden Auditee
2078469036 Casey Leonard Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of the Town of Yarmouth, Maine for the fiscal year ended June 30, 2022. The reporting entity is defined in notes to basic financial statements of the Town of Yarmouth, Maine. B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the Uniform Guidance. 1. Pursuant to the Uniform Guidance, federal awards are defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. 2. Major Programs - the Uniform Guidance establishes the levels of expenditures or expenses to be used in defining major federal financial award programs. Major programs for the Town of Yarmouth, Maine have been identified in the attached Schedule of Findings and Questioned Costs - Summary of Auditors Results. C. Basis of Accounting - The information presented in the Schedule of Expenditures of Federal Awards is presented on the modified accrual basis of accounting, which is consistent with the reporting in the Town of Yarmouth, Maine's fund financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 ? Cash Management Criteria: Under the Uniform Guidance ?200.305(b) ? Federal Payment, the School Department must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the School Department. Statement of Condition: The School Department received reimbursement for CRF and ESSER expenditures incurred related to retirement contributions on federally funded salaries for which the disbursement to the vendor was not made in a reasonable amount of time. Cause: Federally funded employees under the CRF and ESSER grants were unable to be setup in Munis to accrue the correct retirement contribution. As a result, journal entries were required to accrue the expenditures, which caused delays in payment. Effect: Non-compliance with general provisions of The Uniform Guidance may affect future grants received by the School Department in the future. Recommendation: We recommend that management ensures all items charged to federal grants are expended prior to reimbursement requests.
Finding 2022-001
2022-001 ? Cash Management Criteria: Under the Uniform Guidance ?200.305(b) ? Federal Payment, the School Department must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the School Department. Statement of Condition: The School Department received reimbursement for CRF and ESSER expenditures incurred related to retirement contributions on federally funded salaries for which the disbursement to the vendor was not made in a reasonable amount of time. Cause: Federally funded employees under the CRF and ESSER grants were unable to be setup in Munis to accrue the correct retirement contribution. As a result, journal entries were required to accrue the expenditures, which caused delays in payment. Effect: Non-compliance with general provisions of The Uniform Guidance may affect future grants received by the School Department in the future. Recommendation: We recommend that management ensures all items charged to federal grants are expended prior to reimbursement requests.
Finding 2022-001
2022-001 ? Cash Management Criteria: Under the Uniform Guidance ?200.305(b) ? Federal Payment, the School Department must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the School Department. Statement of Condition: The School Department received reimbursement for CRF and ESSER expenditures incurred related to retirement contributions on federally funded salaries for which the disbursement to the vendor was not made in a reasonable amount of time. Cause: Federally funded employees under the CRF and ESSER grants were unable to be setup in Munis to accrue the correct retirement contribution. As a result, journal entries were required to accrue the expenditures, which caused delays in payment. Effect: Non-compliance with general provisions of The Uniform Guidance may affect future grants received by the School Department in the future. Recommendation: We recommend that management ensures all items charged to federal grants are expended prior to reimbursement requests.
Finding 2022-001
2022-001 ? Cash Management Criteria: Under the Uniform Guidance ?200.305(b) ? Federal Payment, the School Department must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the School Department. Statement of Condition: The School Department received reimbursement for CRF and ESSER expenditures incurred related to retirement contributions on federally funded salaries for which the disbursement to the vendor was not made in a reasonable amount of time. Cause: Federally funded employees under the CRF and ESSER grants were unable to be setup in Munis to accrue the correct retirement contribution. As a result, journal entries were required to accrue the expenditures, which caused delays in payment. Effect: Non-compliance with general provisions of The Uniform Guidance may affect future grants received by the School Department in the future. Recommendation: We recommend that management ensures all items charged to federal grants are expended prior to reimbursement requests.