FAC Explorer

Finding 23000 (2022-001)

- Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 25698
Organization: City of South Portland, Maine (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: Missing time and effort documentation for some employees tied to ESSER grants raises concerns about payroll cost validity.
  • Impacted Requirements: Compliance with documentation standards under 2 CFR ?200 for allowable costs is not being met.
  • Recommended Follow-Up: Ensure all employees complete and maintain proper time and effort documentation for grant activities as per retention policies.

Finding Text

2022-001 U.S. Department of Education, Assistance Listing #84.425D, #84.425U, and #84.425W Elementary and Secondary School Emergency Relief Funds for the period July 1, 2021 through June 30, 2022 Criteria: Allowable costs under the Elementary and Secondary School Emergency Relief Funds (ESSER) must be substantiated with proper documentation detailing the activity and nature of the costs incurred that are allocated to the grant to ensure that such costs are reasonable and appropriate under the grant terms. Condition: Time and effort documentation for certain School Department employees allocated to the ESSER grants was not maintained. Cause: There was staff turnover in the School Department during the administration of the ESSER grants. Time and effort documentation could not be located for certain School Department employees. Effect: It could not be determined if payroll costs were allowable and appropriate according to grant requirements. Recommendation: All School Department employees allocating time to grant activities should properly complete time and effort documentation based on the requirements in 2 CFR ?200 to ensure amounts are reasonable and allowable. All documentation should be properly maintained and accessible based on the School Department?s document retention policies. Questioned Costs: None

Corrective Action Plan

Management?s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.85M
10.555 National School Lunch Program $1.29M
84.425 Covid-19 - Elementary and Secondary School Emergency Relief III $1.00M
20.507 Federal Transit Formula Grants $982,594
84.010 Title Ia, Disadvantaged $834,039
84.027 Special Education State Grants Individuals with Disabilities Act $783,475
10.553 Breakfast Program $521,147
84.425 Covid-19 - Elementary and Secondary School Emergency Relief II $493,612
20.526 Bus and Bus Facilities Formula Grants $359,550
14.218 Cdbg - Entitlement Community (cdbg - Entitlement Grants Cluster) $302,533
84.367 Title Iia, Supporting Effective Instruction $124,954
10.555 Food Donation Program $103,856
97.067 Homeland Security Grant Program- Fy 19 $101,747
97.067 Homeland Security Grant Program- Fy 20 $92,894
93.276 Drug Free Communities Support Program (2022 Grant) $90,719
84.424 Title Iv, Student Support and Academic Enrichment Program $69,287
97.067 Homeland Security Grant Program- Fy 18 $68,575
10.559 Summer Food Service Program $62,987
10.582 Fresh Fruit and Vegetables $52,064
10.560 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $51,026
84.425 Covid-19 - Homeless Children and Youth II $48,739
84.365 Title Iii, English Language Acquisition Grant $35,469
97.036 Covid-19 - Disaster Grants - Public Assistance $34,244
84.027 Covid-19 - Special Education State Grants Individuals with Disabilities Act - Arp $33,161
84.196 McKinney-Vento Education for Homeless Children and Youth $31,776
93.276 Drug Free Communities Support Program (2021 Grant) $30,996
20.507 Covid-19 - Federal Transit Formula Grants $25,910
10.555 Healthy Meals $25,846
21.019 Covid-19 - Coronavirus Relief Fund II $21,666
16.738 Justice Assistance Grant $18,822
84.173 Preschool $17,662
20.600 State and Community Highway Safety - Ecitation Accessibility $8,506
84.002 Adult Basic Education $7,097
10.558 Child and Adult Care Food Program $6,356
84.425 Covid-19 - Elementary and Secondary School Emergency Relief I $6,203
10.649 Covid-19 - Pandemic Ebt Administrative Costs: Snap $4,912
97.004 County Hazmat Grant $4,678
16.922 Equitable Sharing Program $4,674
11.419 Coastal Zone Management Administration $3,794
45.310 Covid-19 - State Grants to Libraries $3,750
20.600 State and Community Highway Safety - Oui $2,509
20.600 State and Community Highway Safety - Speed Enforcement $2,478
21.019 Covid-19 - Coronavirus Relief Fund I $1,217
66.818 Brownfields Multipurpose $353