Finding 1227528 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-21

AI Summary

  • Core Issue: Performance reports were not submitted on time, breaching federal requirements.
  • Impacted Requirements: Timely and accurate reporting is essential for compliance with grant agreements.
  • Recommended Follow-Up: Implement procedures to ensure reports are completed accurately and submitted within the 30-day deadline.

Finding Text

Finding Number: 2025-005 Federal Agency: U.S. Department of Housing and Urban Development Cluster/Program(s): Community Project Funding Assistance Listing Number(s): 14.251 Compliance Requirement: Reporting Type of Finding: Significant Deficiency – Internal Control over Compliance Compliance Finding Statement of Condition: Performance reports were not submitted within 30 calendar days of the end of the reporting period. 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. 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 Plan: The District is aware of the requirement and has a plan to ensure all performance reports are submitted timely in the future.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking 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
  • 1227527 2025-004
    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