Finding Text
2025-002 U.S. Department of Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds Program for the period of July 1, 2024, through June 30, 2025 Criteria: The School Department receives State and Local Fiscal Recovery Funding passed through the State of Maine for various programs. Each grant requires periodic performance and financial reports. Condition: The School Department was unable to provide the fourth quarter Work Plan and Quarterly Narrative and Metrics Report for the Maine Apprenticeship Program which was due July 15, 2025. In addition, the second quarter report, due January 15, 2025, was not filed until February 12, 2025. Cause: Staff rely on reporting notifications sent by the Maine Department of Education to alert them when reports are due. The report notifications were not received by the Department, and therefore, the Department was unaware the reports were due. The Department has no internal tracking mechanism to ensure reports are submitted on time for all grants. Effect: Failure to submit required performance and financial reports could result in the loss of grant funding. Known Questioned Costs: none Likely Questioned Costs: none Recommendation: We recommend a centralized report tracking spreadsheet be used to ensure report due dates are tracked and timely report completion is monitored.