FAC Explorer

Finding 28924 (2022-004)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-03-02
Audit: 30383
Organization: Regional School Unit No. 10 (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: The federal form SF-425 was not filed for the reporting period.
  • Impacted Requirements: Annual filing of SF-425 is necessary for accurate financial reporting to the USDA.
  • Recommended Follow-Up: Establish controls to ensure timely and accurate filing of required reports.

Finding Text

2022-004 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.855 Distance Learning and Telemedicine Statement of Condition: Federal form SF-425 was not filed during the year. Criteria: Filling of federal form SF-425 is required on an annual basis to ensure the USDA has accurate current financial information. Cause: When performing our compliance testing, we discovered that SF-425?s was not completed during the year. Effect: If grant information is not reported to the federal oversight agency in a timely manner it could jeopardize future grant funding. Recommendation: We recommend implementing controls to ensure required reports are filed accurately and in a timely manner. Questioned Costs: None

Corrective Action Plan

Management Response/Corrective Action Plan: RSU10 hired a Grant Writer that was assisting us with this grant who stopped working on the project without informing us. However, it is ultimately up to RSU 10 to make sure all forms and documents were completed on time. Due to this Grant being awarded right before COVID-19, it fell off the Business Managers radar and items like this were missed and overlooked. The Business Manager just let the Technology Director with the help of this Grant Writer just take control of the grant, due to being overwhelmed with all the CRF and ESSER grants that the school received, and she missed several items with this Grant. The Business Manager will ensure all future projects she is involved in all necessary steps.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $4.49M
84.425 Elementary and Secondary School Emergency Relief 2 - Covid $2.07M
84.010 Title Ia Disadvantaged $1.34M
10.555 National School Lunch Program $819,919
84.027 Local Entitlement $575,844
10.855 Distance Learning and Telemedicine $390,434
10.553 National School Lunch Program - Breakfast Program $356,940
84.425 Elementary and Secondary School Emergency Relief 1 - Covid $301,298
84.287 21st Century $214,767
10.558 Child and Adult Care Food Program $79,726
10.559 Covid-19 National School Lunch Program - Summer Food Service $77,111
10.555 National School Lunch Program - Donated Commodities $75,246
10.582 Fresh Fruit and Vegetable Program $68,487
84.027 Local Entitlement - Arp - Covid $64,863
84.358 Rural Low Income $45,556
84.425 Elementary and Secondary School Emergency Relief 2 - Learning Loss - Covid $36,108
10.560 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $35,162
84.425 Homeless Children and Youth - Covid $18,316
10.555 National School Lunch Program - Emergency Revenue Assistance $9,617
84.173 Local Entitlement - Preschool Grants - Arp - Covid $4,602
10.649 Pandemic Ebt Administrative Costs: Snap $3,684
84.173 Local Entitlement - Preschool Grants $3,058
10.555 National School Lunch Program - School Food Equipment $2,989
84.425 Cares Governor's Emergency Education Relief Fund - Covid $2,000