FAC Explorer

Audit 53982

FY End
2022-06-30
Total Expended
$5.93M
Findings
2
Programs
13
Organization: Southern Maine Planning and Development Commission, Inc. (ME)
Year: 2022 Accepted: 2023-01-17
Auditor: Purdy Powers & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50795 2022-001 Significant Deficiency - B
627237 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $4.19M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $349,000 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $135,745 - 0
20.507 Federal Transit_formula Grants $114,856 - 0
11.419 Coastal Zone Management Administration Awards $70,760 - 0
11.302 Economic Development_support for Planning Organizations $70,000 - 0
66.618 Bownfields Assessment and Cleanup Cooperative Agreements $65,769 - 0
11.307 Economic Adjustment Assistance $33,550 - 0
11.473 Office for Coastal Management $28,306 - 0
66.618 Brownfields Assessment and Cleanup Cooperative Agreements $24,082 - 0
12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies $21,862 - 0
20.205 Highway Planning and Construction $19,013 - 1
14.218 Community Development Block Grants/entitlement Grants $9,935 - 0

Contacts

Name Title Type
KL1VJMGKF7D3 Paul Schumacher Auditee
2075717065 Rich Emerson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Southern Maine Planning and Development Commission, Inc. under programs of the federal government for the year ended June 30, 2022. 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 Southern Maine Planning and Development Commission, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southern Maine Planning and Development Commission, Inc. All federal awards received directly from federal agencies as well as federal awards passed through other governmental agencies are included on the schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Condition and Context: During the year ended June 30, 2021 $19,013 was misidentified as CSN 40079 when it should have been identified as CSN 41368 from the Maine Department of Transportation. Criteria: The funds were mis-identified during the previous fiscal year. Cause: Expenditures were not reconciled with the agreement. Effect: Amounts were improperly identified on the Schedule of Expenditures of Federal Awards. Recommendation: We recommend that procedures should be implemented to properly match expenditures with agreements. Views of Responsible Officials and Planned Corrective Action: The Organization will be more diligent in identifying and reporting Federal Awards.
Finding 2022-001
Condition and Context: During the year ended June 30, 2021 $19,013 was misidentified as CSN 40079 when it should have been identified as CSN 41368 from the Maine Department of Transportation. Criteria: The funds were mis-identified during the previous fiscal year. Cause: Expenditures were not reconciled with the agreement. Effect: Amounts were improperly identified on the Schedule of Expenditures of Federal Awards. Recommendation: We recommend that procedures should be implemented to properly match expenditures with agreements. Views of Responsible Officials and Planned Corrective Action: The Organization will be more diligent in identifying and reporting Federal Awards.