FAC Explorer

Audit 413489

FY End
2025-06-30
Total Expended
$2.49M
Findings
1
Programs
5
Organization: TOWN OF BETHEL (ME)
Year: 2025 Accepted: 2026-09-30
Auditor: RHR SMITH & COMPANY CPA'S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238608 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.89M Yes 1
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $245,530 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $207,197 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $117,894 Yes 0
90.601 NORTHERN BORDER REGIONAL DEVELOPMENT $29,733 Yes 0

Contacts

Name Title Type
CL1ND3ZDPX43 Sharon Jackson Auditee
2078242669 Nichol Solomon Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Bethel, Maine under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Bethel, Maine, it is not intended to and does not present the financial position, changes in net position or cash flows of the Town of Bethel, Maine.

Finding Details

Finding 2025-001
2025-001 - Procurement Federal Program Information: US Department of Agriculture - Rural Development ALN - 10.760 - Water and Waste Disposal Systems for Rural Communities Criteria: The following CFR(s) apply to this finding: 2 CFR 200.200.318(a)(i) Condition: During audit procedures, it was identified that the Town did not have a Procurement Policy. Cause: The Town does not have the necessary internal controls over compliance. This is due to the Town’s lack of processes to update the procurement policy on a consistent basis. Effect: The Town did not have the necessary method of procurement documentation to ensure that contracts for Federally funded projects contained the required language to be in compliance with the law. Identification of Questioned Costs: None identified. Context: No approved procurement policy which resulted in contracts that did not have the necessary method of procurement documentation nor the required Federal contract language. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Town implement a Procurement Policy to ensure that internal control processes and procedures meet the Federal procurement requirements. Management’s Response: Please see attached Corrective Action Plan.