FAC Explorer

Finding 395090 (2023-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-04-30
Audit: 305015
Organization: City of South Portland, Maine (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: Missing time and effort documentation for some employees under the ESSER grants raises concerns about payroll cost compliance.
  • Impacted Requirements: Lack of documentation violates grant terms and Uniform Guidance administrative requirements for internal controls.
  • Recommended Follow-Up: Ensure all employees complete and maintain time and effort documentation as per 2 CFR §200 to confirm costs are reasonable and allowable.

Finding Text

2023-003 U.S. Department of Education, Assistance Listing #84.425D and #84.425U, Elementary and Secondary School Emergency Relief Funds for the period July 1, 2022 through June 30, 2023 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. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance. 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

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 395087 2023-004
    Material Weakness Repeat
  • 395088 2023-003
    Material Weakness Repeat
  • 395089 2023-003
    Material Weakness Repeat
  • 395091 2023-003
    Material Weakness Repeat
  • 395092 2023-005
    Significant Deficiency
  • 395093 2023-005
    Significant Deficiency
  • 971529 2023-004
    Material Weakness Repeat
  • 971530 2023-003
    Material Weakness Repeat
  • 971531 2023-003
    Material Weakness Repeat
  • 971532 2023-003
    Material Weakness Repeat
  • 971533 2023-003
    Material Weakness Repeat
  • 971534 2023-005
    Significant Deficiency
  • 971535 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 - Elementary and Secondary School Emergency Relief III $1.42M
20.507 Federal Transit Formula Grants $821,031
84.027 Special Education State Grants Individuals with Disabilities Act $798,912
20.526 Bus and Bus Facilities Formula Grants $796,446
84.425 Covid-19 - Elementary and Secondary School Emergency Relief II $749,488
20.205 Highway Planning and Construction $720,414
10.555 National School Lunch Program $716,009
84.010 Title Ia, Disadvantaged $600,472
84.425 Covid-19 - Multilingual Learners Experiencing Homelessness $412,032
10.553 Breakfast Program $306,202
84.367 Title Iia, Supporting Effective Instruction $225,103
14.218 Cdbg - Entitlement Community (cdbg - Entitlement Grants Cluster) $190,605
10.555 Food Donation Program $148,710
84.424 Title Iv, Student Support and Academic Enrichment Program $121,835
66.818 Brownfields Multipurpose $110,101
10.582 Fresh Fruit and Vegetables $104,143
93.276 Drug Free Communities Support Program (2023 Grant) $98,142
84.027 Covid-19 - Special Education State Grants Individuals with Disabilities Act - Arp $89,073
20.507 Covid-19 - Federal Transit Formula Grants $89,000
84.365 Title Iii, English Language Acquisition Grant $84,778
10.555 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $79,188
97.067 Homeland Security Grant Program- Fy 20 $58,257
10.559 Summer Food Service Program $51,725
93.276 Drug Free Communities Support Program (2022 Grant) $32,223
84.002 Adult Basic Education $28,223
97.067 Homeland Security Grant Program- Fy 21 $22,031
84.173 Preschool $16,944
84.196 McKinney-Vento Education for Homeless Children and Youth $16,370
97.067 Homeland Security Grant Program- Fy 19 $14,845
97.004 County Hazmat Grant $14,300
11.419 Coastal Zone Management Administration $13,743
20.600 State and Community Highway Safety - Speed Enforcement $7,818
84.425 Covid-19 - Elementary and Secondary School Emergency Relief I $6,347
10.649 Covid-19 - Pandemic Ebt Administrative Costs: Snap $5,024
20.600 State and Community Highway Safety - Dre Forensic $3,934
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $2,588
16.738 Justice Assistance Grant $1,784
16.922 Equitable Sharing Program $1,705
20.600 State and Community Highway Safety - Impaired Driving $1,369
20.600 State and Community Highway Safety - Distracted Driver $1,304
10.558 Child and Adult Care Food Program $788