FAC Explorer

Audit 55004

FY End
2022-06-30
Total Expended
$3.03M
Findings
8
Programs
17
Organization: Regional School Unit 34 (ME)
Year: 2022 Accepted: 2022-11-20
Auditor: Runyon Kersteen Ouellette

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58413 2022-002 - - A
58414 2022-002 - - A
58415 2022-002 - - A
58416 2022-002 - - A
634855 2022-002 - - A
634856 2022-002 - - A
634857 2022-002 - - A
634858 2022-002 - - A

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $649,131 Yes 1
84.010 Title 1a - Disadvantaged $593,000 - 0
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $485,362 Yes 0
84.027 Local Entitlement $357,683 - 0
84.425 Elementary and Secondary School Emergency Relief 1 - Covid $345,442 Yes 0
10.553 National School Lunch Program - Breakfast Program $242,783 Yes 1
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $79,551 Yes 0
84.367 Title Iia - Supporting Effective Instruction $71,794 - 0
84.424 Title Iva - Student Support and Academic Enrichment $56,703 - 0
10.555 Donated Commodities $36,978 Yes 1
10.559 Summer Food Service Program $29,720 Yes 1
10.560 State Administrative Expenses for Child Nutrition $29,048 - 0
84.027 Local Entitlement - Arp - Covid $27,535 - 0
84.173 Preschool Grants $11,562 - 0
84.173 Preschool Grants - Arp - Covid $6,195 - 0
10.649 Pandemic Ebt Administrative Costs $3,070 - 0
10.558 Child and Adult Care Food Program $737 - 0

Contacts

Name Title Type
FW2NJGPNJPM1 Barbara Grindle Auditee
2078277171 Casey Leonard Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of Regional School Unit No. 34 for the fiscal year ended June 30, 2022. The reporting entity is defined in the notes to the basic financial statements of Regional School Unit No. 34. 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 Regional School Unit No. 34 are identified in the summary of auditors results section 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 entity's fund financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Finding 2022-002
2022-002 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None