FAC Explorer

Finding 561296 (2022-008)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-05-22
Audit: 356932
Organization: City of Eastport (ME)
Auditor: Ron L Beaulieu & Company

AI Summary

  • Core Issue: The City lacks monitoring controls for compliance with federal funding requirements.
  • Impacted Requirements: This finding repeats a previous issue, indicating ongoing non-compliance with internal control standards.
  • Recommended Follow-Up: Create and approve an internal control document for monitoring federal funds as per 2 CFR 200.

Finding Text

Internal Control over Compliance DEPARTMENT OF TRANSPORTATION 2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Statement of Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Develop an internal control document that addresses internal control over monitoring federal funds in accordancew with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and will implement the recommendation.

Corrective Action Plan

2022-008 Airport Improvement Program - ALN #20.106 (Repeast finding of 2021-008) Condition: The City has not developed monitoring controls over compliance. Criteria: Committee of Sponsoring Organizations and GAO's Standards for Internal Control in the Federal Government. Cause: Documented controls have not been created. Effect: Non-compliance. Context: N/A. Recommendation: Create an internal control document that addresses internal control over monitoring federal funds in accordance with 2 CFR 200 and obtain City Council approval of it. View of Responsible Officials: Management agrees with the recommendation. Corrective Action: Management will implement the recommendation. Name of Contact Person: The City Treasurer will implement the recommendation. Projected Completion Date: The recommendation will be completed by September 30, 2025.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $414,783
84.425 Education Stabilization Fund $152,073
21.027 Coronavirus State and Local Fiscal Recovery Funds $133,760
10.555 National School Lunch Program $72,722
84.027 Special Education Grants to States $41,284
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $31,000
84.358 Rural Education $27,921
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $16,910
20.205 Highway Planning and Construction $14,255
84.424 Student Support and Academic Enrichment Program $10,000
84.010 Title I Grants to Local Educational Agencies $9,359
10.560 State Administrative Expenses for Child Nutrition $7,560
10.565 Commodity Supplemental Food Program $4,937
10.649 Pandemic Ebt Administrative Costs $1,228