Finding 502683 (2022-006)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-10-15
Audit: 324710
Organization: Town of Limestone, Maine (ME)

AI Summary

  • Core Issue: The audit for federal programs was submitted late, violating compliance requirements.
  • Impacted Requirements: Timely submission of audits as per 2 CFR 200.512 (a) (1) is mandatory for federal funds over $750,000.
  • Recommended Follow-Up: Management should ensure timely closing of books to meet future audit deadlines.

Finding Text

2022-006 – Single Audit Submission Federal Program Information: All federal programs. Criteria: 2 CFR 200.512 (a) (1) - Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the federal audit clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: During audit procedures, it was identified that the audit was not submitted to the federal audit clearinghouse before the due date. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Effect: Client is not in compliance with the criteria above. Identification of Questioned Costs: None identified. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Repeat Finding: This is a repeat finding 2021-006 Views of Responsible Officials: Please see Corrective Action Plan issued by the Town of Limestone, Maine.

Corrective Action Plan

CORRECTIVE ACTION PLAN (Concerning Finding 2022-006) Contact Person Responsible for Corrective Action: Alan D. Mulherin, Town Manager Corrective Action: The town will work to ensure timely filing of required reports in the future. Anticipated Completion Date: June 30, 2025

Categories

No categories assigned yet.

Other Findings in this Audit

  • 502684 2022-006
    Significant Deficiency Repeat
  • 502685 2022-006
    Significant Deficiency Repeat
  • 502686 2022-006
    Significant Deficiency Repeat
  • 502687 2022-006
    Significant Deficiency Repeat
  • 502688 2022-006
    Significant Deficiency Repeat
  • 502689 2022-006
    Significant Deficiency Repeat
  • 502690 2022-006
    Significant Deficiency Repeat
  • 502691 2022-006
    Significant Deficiency Repeat
  • 1079125 2022-006
    Significant Deficiency Repeat
  • 1079126 2022-006
    Significant Deficiency Repeat
  • 1079127 2022-006
    Significant Deficiency Repeat
  • 1079128 2022-006
    Significant Deficiency Repeat
  • 1079129 2022-006
    Significant Deficiency Repeat
  • 1079130 2022-006
    Significant Deficiency Repeat
  • 1079131 2022-006
    Significant Deficiency Repeat
  • 1079132 2022-006
    Significant Deficiency Repeat
  • 1079133 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $149,475
84.425 Education Stabilization Fund $82,798
10.559 Summer Food Service Program for Children $35,546
10.553 School Breakfast Program $33,970
84.027 Special Education Grants to States $13,103
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,408
10.555 National School Lunch Program $7,358
10.582 Fresh Fruit and Vegetable Program $7,266
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,590
84.173 Special Education Preschool Grants $1,525
10.649 Pandemic Ebt Administrative Costs $614