FAC Explorer

Finding 1161903 (2023-003)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
$1
Year
2023
Accepted
2025-11-05
Audit: 371787
Organization: TOWN OF GLENBURN, MAINE (ME)
Auditor: BRANTNER THIBODEAU & ASSOCIATES

AI Summary

  • Answer: Payroll report lacks documentation on grant allocation for time charges.
  • Trend: This issue indicates a recurring problem with tracking payroll expenses to specific grants.
  • List: Ensure future payroll reports include clear grant identification to maintain compliance.

Finding Text

Non-compliance - Payroll activity report selected did not document which grant the time should be charged to.

Corrective Action Plan

The school department of the Town will review processes to ensure payroll reflects the grants to be charged or allocated to.

Categories

Questioned Costs

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $273,151
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $140,454
32.009 EMERGENCY CONNECTIVITY FUND PROGRAM $43,200
10.553 SCHOOL BREAKFAST PROGRAM $35,552
10.555 NATIONAL SCHOOL LUNCH PROGRAM $18,958
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $17,249
84.425 EDUCATION STABILIZATION FUND $13,945
84.027 SPECIAL EDUCATION GRANTS TO STATES $6,271
84.358 RURAL EDUCATION $3,307
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $3,107
10.432 BIOMASS ENERGY AND ALCOHOL FUELS LOAN AND LOAN GUARANTEES $2,654
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $628