FAC Explorer

Finding 1153742 (2024-010)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-09-22
Audit: 366845
Organization: City of Bangor (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: The City did not properly monitor a subaward, failing to ensure that expenditures were incurred before reimbursement and that they met allowable cost criteria.
  • Impacted Requirements: Compliance with Uniform Guidance for subrecipient monitoring and cash management is at risk, potentially leading to disallowed costs.
  • Recommended Follow-Up: Implement policies and procedures to enhance monitoring of subrecipients, ensuring adherence to all grant requirements.

Finding Text

2024-010 Department of Health and Human Services Assistance Listing #93.959, #93.788, #93.243, #93.387 Block Grants for Prevention and Treatment of Substance Abuse/ Opioid STR/ Substance Abuse and Mental Health Services Projects, and the National and State Tobacco Control Program for the period July 1, 2023, to June 30, 2024 Criteria: According to the Uniform Guidance, grant recipients that make subawards must monitor subrecipients to ensure the subaward is used for authorized purposes, which includes verifying funds are spent before reimbursement is requested and that expenditures are for allowable costs. In addition, the City is required to implement internal controls over subrecipient monitoring and subrecipient cash management to ensure compliance. Condition: The program had one subaward for which it did not gather information sufficient to ensure that expenditures were incurred prior to reimbursement, in accordance with cash management requirements. In addition, the City did not gather information to ensure that expenditures were for allowable costs. Cause: The Department of Health and Community Services, which administers the program, relied on prior experience and knowledge of the subrecipient. Therefore, the City did not require the subrecipient to submit monthly reports or expenditure detail other than payroll information. Effect: The City may be exposed to risk related to disallowed costs or the risk of noncompliance for cash management purposes. Questioned Costs: None Likely Questioned Costs: None Recommendations: The City should consider implementing policies and procedures for monitoring subrecipients for all grant requirements, including allowable costs and cash management.

Categories

Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 1153705 2024-003
    Material Weakness Repeat
  • 1153706 2024-007
    Material Weakness Repeat
  • 1153707 2024-008
    Material Weakness Repeat
  • 1153708 2024-007
    Material Weakness Repeat
  • 1153709 2024-008
    Material Weakness Repeat
  • 1153710 2024-007
    Material Weakness Repeat
  • 1153711 2024-008
    Material Weakness Repeat
  • 1153712 2024-007
    Material Weakness Repeat
  • 1153713 2024-008
    Material Weakness Repeat
  • 1153714 2024-004
    Material Weakness Repeat
  • 1153715 2024-005
    Material Weakness Repeat
  • 1153716 2024-004
    Material Weakness Repeat
  • 1153717 2024-005
    Material Weakness Repeat
  • 1153718 2024-011
    Material Weakness Repeat
  • 1153719 2024-011
    Material Weakness Repeat
  • 1153720 2024-011
    Material Weakness Repeat
  • 1153721 2024-006
    Material Weakness Repeat
  • 1153722 2024-006
    Material Weakness Repeat
  • 1153723 2024-006
    Material Weakness Repeat
  • 1153724 2024-006
    Material Weakness Repeat
  • 1153725 2024-006
    Material Weakness Repeat
  • 1153726 2024-006
    Material Weakness Repeat
  • 1153727 2024-006
    Material Weakness Repeat
  • 1153728 2024-006
    Material Weakness Repeat
  • 1153729 2024-003
    Material Weakness Repeat
  • 1153730 2024-010
    Material Weakness Repeat
  • 1153731 2024-003
    Material Weakness Repeat
  • 1153732 2024-009
    Material Weakness Repeat
  • 1153733 2024-010
    Material Weakness Repeat
  • 1153734 2024-003
    Material Weakness Repeat
  • 1153735 2024-009
    Material Weakness Repeat
  • 1153736 2024-010
    Material Weakness Repeat
  • 1153737 2024-003
    Material Weakness Repeat
  • 1153738 2024-009
    Material Weakness Repeat
  • 1153739 2024-010
    Material Weakness Repeat
  • 1153740 2024-003
    Material Weakness Repeat
  • 1153741 2024-009
    Material Weakness Repeat
  • 1153743 2024-003
    Material Weakness Repeat
  • 1153744 2024-009
    Material Weakness Repeat
  • 1153745 2024-010
    Material Weakness Repeat
  • 1153746 2024-003
    Material Weakness Repeat
  • 1153747 2024-009
    Material Weakness Repeat
  • 1153748 2024-010
    Material Weakness Repeat
  • 1153749 2024-003
    Material Weakness Repeat
  • 1153750 2024-009
    Material Weakness Repeat
  • 1153751 2024-010
    Material Weakness Repeat
  • 1153752 2024-003
    Material Weakness Repeat
  • 1153753 2024-009
    Material Weakness Repeat
  • 1153754 2024-010
    Material Weakness Repeat
  • 1153755 2024-003
    Material Weakness Repeat
  • 1153756 2024-009
    Material Weakness Repeat
  • 1153757 2024-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Covid - Elementary and Secondary School Emergency Relief Fund III (arpa) $4.99M
84.425 Covid - Elementary and Secondary School Emergency Relief Fund II $4.17M
10.557 Women, Infants, and Children (wic) $2.98M
20.507 Federal Transit - Operating $2.08M
21.027 Covid - State and Local Fiscal Recovery Funds (arpa) $1.72M
14.218 Community Development Block Grants $1.52M
84.010 Title 1a $1.48M
84.027 Special Education - Grants to Local States $1.36M
93.788 Opioid Str $1.01M
10.555 School Lunch Program $932,138
20.106 Airport Improvement Plan $586,168
20.205 24771.00 Riverfront Trail (7646) [80% Fed] $446,750
10.561 Supplemental Nutrition Assistance Program $388,690
14.238 Shelter Plus Care: Me 0028l1t002215 Tra (8715) $384,760
84.287 21st Century $325,020
20.526 Bus and Bus Facilities Formula and Discretionary Programs $319,555
20.205 23114.00 Penobscot Corridor Signals (7626) [80% Fed] $312,175
14.238 Shelter Plus Care: Me 0082l1t002206 Tra (8714) $304,033
10.553 School Breakfast Program $289,923
21.027 Covid - Pre-K Expansion $284,260
84.367 Title Iia - Supporting Effective Instruction $271,910
84.041 Impact Aid $238,220
14.218 Covid - Community Development Block Grants - Cv $173,236
93.354 Covid - Public Health Infrastructure $173,203
84.002 Adult Basic Education $171,708
84.425 Covid - Arp Esser (literacy Grant) $168,352
20.205 25379.00 Oak St (7638) [80% Fed] $154,366
10.555 School Lunch Donated Commodities $131,259
93.243 Substance Abuse and Mental Health Services Projects $130,145
97.044 Assistance to Firefighters $126,247
14.238 Shelter Plus Care: Me 0082l1t002307 Tra (8714) $118,031
97.072 Nedctp (8713) $110,578
84.425 Covid - Arp Esser (distinguished Educator) $102,744
14.238 Shelter Plus Care: Me 0026l1t002215 Tra (8716) $96,980
97.090 Law Enforcement Reimbursement Program $80,709
10.582 Fresh Fruit and Vegetable Program $80,612
10.555 Supply Chain Assistance $80,010
20.205 23112.00 Penobscot Corridor Signals Brewer (7636) [80% Fed] $77,836
14.238 Shelter Plus Care: Me 0028l1t002114 Tra (8715) $75,850
20.205 23573.00 State St/forest Ave (7628) [80% Fed] $67,814
21.027 Covid - Career Advancement & Navigation Pilot $64,053
14.238 Shelter Plus Care: Me 0117l1t002201 Tra (8719) $56,716
14.238 Shelter Plus Care: Me 0026l1t002114 Tra (8716) $56,159
93.959 Block Grants for Prevention and Treatment of Substance Abuse $55,817
97.067 Homeland Security Grant Program $53,584
84.425 Covid - Homeless Children and Youth II $50,486
93.959 Covid - Block Grants for Prevention and Treatment of Substance Abuse $49,396
93.387 National and State Tobacco Control Program $47,093
21.027 Covid - Mjrp $41,289
10.557 Wic Breastfeeding $40,925
20.205 25617.00 Broadway Ped Imp/heads Up (7645) [80% Fed] $29,271
84.173 Preschool $23,170
10.558 Child and Adult Care Food Program (cacfp) $23,066
10.555 After School Program $19,493
66.818 Brownfields Assessment and Cleanup $16,240
10.572 Wic Farmer's Market Food $12,246
16.738 Edward Byrnes Memorial Justice Assistance Grant (jag) $10,886
20.205 26354.00 Griffin/kenduskeag (7649) [80% Fed] $9,863
84.173 Covid - Preschool (arpa) $8,407
16.839 Stop School Violence $7,136
16.607 Bullet Proof Vests $7,130
84.425 Covid - Learning Management Systems (lms) (arpa) $6,913
10.649 Covid - Pandemic Ebt $6,530
14.238 Shelter Plus Care: Me 0117l1t001700 Tra (8719) $4,901
20.205 26932.00 Hammond St Ext to Hermon (7604) [80% Fed] $4,139
20.507 Federal Transit - Bus Acquisition $3,180
84.425 Covid - Arp Esser (summer Reservation) $2,626
84.425 Covid - Homeless Children and Youth I $931