Finding 1214349 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-11
Audit: 401031
Organization: Regional School Unit No. 10 (ME)

AI Summary

  • Core Issue: Performance reports were not submitted on time, breaching grant requirements.
  • Impacted Requirements: Timely and accurate reporting is essential for compliance with federal grant agreements.
  • Recommended Follow-Up: Implement procedures to ensure timely and accurate report submissions to avoid future funding risks.

Finding Text

2025-002 U.S. Department of Housing and Urban Development, for the period July 1, 2024, through June 30, 2025, Assistance Listing #14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Criteria: Non-federal entities are required to report timely and accurate information to awarding agencies as part of grant acceptance. In addition, under the requirements of reporting, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Statement of Condition: Performance reports were not submitted within 30 calendar days of the end of the reporting period. Cause: A misunderstanding of the requirements delayed the submission of the required performance reports. Effect: Failure to complete reports on time could result in the loss of future federal funding. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: We recommend that the School Unit implement procedures to ensure reports are completed accurately and in a timely manner to meet the federal requirements as outlined in the grant agreements.

Corrective Action Plan

Management response/corrective action: The Business Manager will work with others to create an internal controls procedure for all Grants, including Federal Grants.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1214350 2025-003
    Material Weakness Repeat
  • 1214351 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title IA Disadvantaged $1.32M
14.251 Economic Development Initiative $1.15M
10.855 Distance Learning and Telemedicine $920,259
84.027 Local Entitlement $665,687
10.555 National School Lunch Program $620,165
10.553 National School Lunch Program - Breakfast Program $288,525
17.280 Workforce Opportunities in Rural Communities $212,300
84.425 Elementary and Secondary School Emergency Relief 3 - COVID $201,142
84.367 Title IIA - Supporting Effective Instruction $132,947
84.358 Rural Low Income $115,040
10.555 National School Lunch Program - Donated Commodities $101,677
84.425 ARP ESSER - Summer Enrichment - COVID $83,803
84.424 Stronger Connections $74,049
84.010 Title IA - Program Improvement $62,489
10.582 Fresh Fruit and Vegetable Program $60,977
10.579 Child Nutrition Discretionary Grants $59,715
10.558 Child and Adult Care Food Program $56,131
84.425 Elementary and Secondary School Emergency Relief 2 - Learning Loss - COVID $28,512
10.559 National School Lunch Program - Summer Food Service $27,946
10.446 Rural Community Development Initiative $21,223
84.173 Local Entitlement - Preschool Grants $8,701
10.555 National School Lunch Program - After School Snack $5,659