FAC Explorer

Finding 50795 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-01-17
Audit: 53982
Organization: Southern Maine Planning and Development Commission, Inc. (ME)
Auditor: Purdy Powers & Company

AI Summary

  • Issue: $19,013 was incorrectly labeled as CSN 40079 instead of CSN 41368.
  • Requirements Impacted: Misidentification led to inaccuracies in the Schedule of Expenditures of Federal Awards.
  • Follow-Up: Implement better procedures to ensure expenditures match agreements and improve reporting on Federal Awards.

Finding Text

Condition and Context: During the year ended June 30, 2021 $19,013 was misidentified as CSN 40079 when it should have been identified as CSN 41368 from the Maine Department of Transportation. Criteria: The funds were mis-identified during the previous fiscal year. Cause: Expenditures were not reconciled with the agreement. Effect: Amounts were improperly identified on the Schedule of Expenditures of Federal Awards. Recommendation: We recommend that procedures should be implemented to properly match expenditures with agreements. Views of Responsible Officials and Planned Corrective Action: The Organization will be more diligent in identifying and reporting Federal Awards.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: The Organization will be more diligent in identifying and reporting Federal Awards.

Categories

Questioned Costs Reporting

Other Findings in this Audit

  • 627237 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $4.19M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $349,000
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $135,745
20.507 Federal Transit_formula Grants $114,856
11.419 Coastal Zone Management Administration Awards $70,760
11.302 Economic Development_support for Planning Organizations $70,000
66.618 Bownfields Assessment and Cleanup Cooperative Agreements $65,769
11.307 Economic Adjustment Assistance $33,550
11.473 Office for Coastal Management $28,306
66.618 Brownfields Assessment and Cleanup Cooperative Agreements $24,082
12.610 Community Economic Adjustment Assistance for Compatible Use and Joint Land Use Studies $21,862
20.205 Highway Planning and Construction $19,013
14.218 Community Development Block Grants/entitlement Grants $9,935