FAC Explorer

Finding 1227527 (2025-004)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-08-21
Audit: 409539
Organization: Regional School Unit #54 - Msad #54 (ME)
Auditor: RUNYON KERSTEEN OUELLETTE

AI Summary

  • Core Issue: Five out of 64 invoices for the Fresh Fruit and Vegetable Program lacked required approval before payment.
  • Impacted Requirements: The District's process for reviewing invoices to ensure allowable costs was not consistently followed.
  • Recommended Follow-Up: Management should strengthen the existing control processes to ensure all invoices are properly reviewed and approved.

Finding Text

Finding Number: 2025-004 Federal Agency: U.S. Department of Agriculture Cluster/Program(s): School Nutrition Cluster Assistance Listing Number(s): 10.553-10.559, 10.582 Compliance Requirement: Allowable Costs Type of Finding: Significant Deficiency – Internal Control over Compliance Statement of Condition: During our review of fresh fruit and vegetable invoices, we noted that 5 of 64 invoices tested did not contain evidence of required approval prior to payment. Criteria: It is the District’s control process to review FFVP invoice prior to payment to ensure costs are allowable. Cause: The District’s procedures for documenting and reviewing invoices were not applied consistently, and monitoring controls did not detect the missing approvals. Effect: Several purchases for Fresh Fruit and Vegetable Program were missing documented review. While all costs were allowable this increases the risk that costs not allowable under the grant will be improperly charged to the grant. Recommendation: Management should reinforce the control process in place.

Corrective Action Plan

Management Response/Corrective Action Plan: The District discussed and reviewed during the prior audit cycle and has implemented a process to ensure all invoices are approved individually prior to payment.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1227515 2025-002
    Material Weakness Repeat
  • 1227516 2025-002
    Material Weakness Repeat
  • 1227517 2025-002
    Material Weakness Repeat
  • 1227518 2025-003
    Material Weakness Repeat
  • 1227519 2025-003
    Material Weakness Repeat
  • 1227520 2025-003
    Material Weakness Repeat
  • 1227521 2025-003
    Material Weakness Repeat
  • 1227522 2025-003
    Material Weakness Repeat
  • 1227523 2025-004
    Material Weakness Repeat
  • 1227524 2025-004
    Material Weakness Repeat
  • 1227525 2025-004
    Material Weakness Repeat
  • 1227526 2025-004
    Material Weakness Repeat
  • 1227528 2025-005
    Material Weakness Repeat
  • 1227529 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.251 Community Project Funding $1.94M
84.010 Title IA Disadvantaged $1.77M
10.555 National School Lunch Program $802,802
84.027 Local Entitlement $700,575
84.425 Elementary & Secondary School Emergency Relief Fund III - COVID 19 $437,484
10.553 School Breakfast Program $304,721
84.287 After School Learning Centers $295,170
84.184 School Safely National Activities $272,229
84.425 Literacy Grant - COVID 19 $263,917
10.558 Child and Adult Care Food Program $181,600
10.555 National School Lunch Program - Donated Commodities $137,791
84.048 Carl Perkins - Secondary $111,234
84.002 Adult Basic Education $107,228
84.367 Title IIA - Supporting Effective Instruction $102,835
10.582 Fresh Fruit and Vegetable Program $100,605
21.027 CTE Personnel Infrastructure and Equipment - COVID 19 $99,670
21.027 Maine Jobs and Recovery Plan - COVID 19 $80,586
84.425 ARP Summer Learning and Enrichment - COVID 19 $73,780
84.010 Title IA - Summer School $66,655
10.559 Summer Food Service Program $64,680
84.425 Maine Outdoor Learning Intiative - COVID 19 $39,405
21.027 Pre-k Expansion - COVID 19 $33,000
84.010 Title IA Disadvantage - CIPS $31,641
10.579 Child Nutrition Discretionary Grants Limited Availability $19,804
84.048 Carl Perkins - CTE $14,814
84.173 Preschool $11,591