FAC Explorer

Audit 52141

FY End
2022-06-30
Total Expended
$5.53M
Findings
12
Programs
19
Organization: Regional School Unit No. 57 (ME)
Year: 2022 Accepted: 2023-03-16
Auditor: Runyon Kersteen Ouellette

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51983 2022-001 - - P
51984 2022-001 - - P
51985 2022-001 - - P
51986 2022-001 - - P
51987 2022-001 - - P
51988 2022-001 - - P
628425 2022-001 - - P
628426 2022-001 - - P
628427 2022-001 - - P
628428 2022-001 - - P
628429 2022-001 - - P
628430 2022-001 - - P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program - Lunch $1.48M - 0
84.425 Covid-Elementary and Secondary School Emergency Relief Fund 2 $1.09M Yes 1
84.027 Local Entitlement $922,872 - 0
84.010 Title Ia - Basic Disadvantaged $628,301 - 0
10.553 National School Lunch Program - Breakfast $450,471 - 0
84.425 Covid-Elementary and Secondary School Emergency Relief Fund 1 $380,156 Yes 1
84.425 Covid-Arpa-Elementary and Secondary School Emergency Relief Fund 3 $269,951 Yes 1
10.555 National School Lunch Program - Food Donation $107,981 - 0
10.560 Child Nutrition Supply Chain Assistance $54,158 - 0
84.367 Title Iia - Supporting Effective Instruction $51,316 - 0
10.559 National School Lunch Program - Summer Program $45,746 - 0
84.173 Preschool $18,108 - 0
84.002 Adult Basic Education $10,095 - 0
84.425 Covid-Arp Esser Learning Loss $6,860 Yes 1
84.425 Covid-Lms Subgrant $6,270 Yes 1
10.649 Covid-Pandemic Ebt $4,298 - 0
10.555 National School Lunch Program - After School Program $1,849 - 0
84.425 Covid-Arp Hcy II $1,388 Yes 1
21.019 Coronavirus Relief Funds (mckinney Vento) $90 - 0

Contacts

Name Title Type
KXNWRVVE4N64 Colin Walsh Auditee
2072473221 Jennifer Conners Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of the Unit for the fiscal year ended June 30, 2022. The reporting entity is defined in the Notes to Basic Financial Statements of Regional School Unit No. 57. 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 level of expenditures or expenses to be used in defining major federal award programs. Major programs for the School Unit are identified in the summary of auditors results in the schedule of findings and questioned costs. 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 School Unit'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 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Finding 2022-001
2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.