FAC Explorer

Audit 5293

FY End
2021-06-30
Total Expended
$2.24M
Findings
0
Programs
16
Organization: Town of MacHias Maine (ME)
Year: 2021 Accepted: 2023-12-05
Auditor: Brantner Thibodeau & Associates

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $286,210 - 0
10.559 Summer Food Service Program for Children $222,004 - 0
84.425 Education Stabilization Fund $128,930 - 0
84.027 Special Education_grants to States $90,406 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $80,119 - 0
97.047 Pre-Disaster Mitigation $72,146 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $49,654 - 0
84.358 Rural Education $34,030 - 0
84.424 Student Support and Academic Enrichment Program $22,295 - 0
20.106 Airport Improvement Program $20,000 Yes 0
84.367 Improving Teacher Quality State Grants $18,184 - 0
10.555 National School Lunch Program $13,805 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,102 - 0
21.019 Coronavirus Relief Fund $6,605 Yes 0
84.173 Special Education_preschool Grants $4,083 - 0
10.582 Fresh Fruit and Vegetable Program $3,063 - 0

Contacts

Name Title Type
X2GFYWEMRFV6 Meghan Dennison Auditee
2072556621 Craig Costello Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: The information presented in the Schedule of Expenditures of Federal Awards is presented on a basis consistent with the Town’s general-purpose financial statements. The grants included are all accounted for on a modified accrual basis of accounting which is described in the notes to the general-purpose financial statements. De Minimis Rate Used: Y Rate Explanation: The Town has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The amount of $13,805 is reported on the schedule as the value of commodities received by the Town during the current year and priced as prescribed by USDA and is included in the National School Lunch Program total.
Title: CHILD NUTRITION CLUSTER Accounting Policies: The information presented in the Schedule of Expenditures of Federal Awards is presented on a basis consistent with the Town’s general-purpose financial statements. The grants included are all accounted for on a modified accrual basis of accounting which is described in the notes to the general-purpose financial statements. De Minimis Rate Used: Y Rate Explanation: The Town has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Town commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the Town assumes it expends federal monies first.
Title: CLEAN WATER STATE REVOLVING LOAN FUND- DEP Accounting Policies: The information presented in the Schedule of Expenditures of Federal Awards is presented on a basis consistent with the Town’s general-purpose financial statements. The grants included are all accounted for on a modified accrual basis of accounting which is described in the notes to the general-purpose financial statements. De Minimis Rate Used: Y Rate Explanation: The Town has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Town had $371,750 outstanding on bond payable which is funded by federal awards at June 30,2021. Of this total, $136,079 is unspent bond proceeds held by the Maine Municipal Bond Bank to be drawn down as the funds are expended.