FAC Explorer

Finding 588270 (2023-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-02-05
Audit: 15657
Organization: City of Brewer (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: One out of three employees lacked required time and effort documentation for the ESSER grant.
  • Impacted Requirements: Proper documentation is necessary to confirm that payroll expenses are allowable under the grant.
  • Recommended Follow-Up: Management should implement checks to ensure all employee time charged to the grant is documented correctly.

Finding Text

2023-001 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425 – Internal Controls over Elementary and Secondary School Emergency Relief Fund Criteria: Time and effort documentation is required to ensure activities charged to the ESSER grant are allowable. Statement of Condition: Of the three employees tested, one did not have time and effort documentation. Cause: This appears to be an oversight in not ensuring that all employee time charged to the grant had proper time and effort documentation. Effect: Unallowable payroll expenditures may have been charged to the program. Recommendation: Management should ensure that all employee time charged to the grant has proper time and effort documentation. Questioned Costs: None

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Other Findings in this Audit

  • 11827 2023-001
    Significant Deficiency
  • 11828 2023-001
    Significant Deficiency
  • 11829 2023-001
    Significant Deficiency
  • 11830 2023-001
    Significant Deficiency
  • 588269 2023-001
    Significant Deficiency
  • 588271 2023-001
    Significant Deficiency
  • 588272 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Emergency Relief 3 - Covid $957,422
10.760 Water and Waste Disposal Systems for Rural Communities - 2018 $665,728
84.010 Title Ia Disadvantaged $493,127
84.027 Special Education State Grants Individuals with Disabilities Act $376,835
10.555 National School Lunch Program $348,965
21.027 Arp Extended Learning Opportunities - Covid $106,697
84.367 Title Iia - Supporting Effective Instruction $87,966
10.553 National School Lunch Program - Breakfast Program $80,330
84.027 Local Entitlement - Arp - Covid $63,146
10.555 State Administrative Expenses for Child Nutrition $51,203
10.555 Food Donation Program $37,968
16.710 Public Safety Partnership and Community Policing Grants $37,551
21.027 2022 Dwsrf - Covid $36,803
84.424 Title IV - Student Support and Academic Enrichment $32,990
84.425 Governor Emergency Relief Funding (geer) - Waves $29,162
84.425 Crrsa Homeless And/or Multilanguage Learners $23,414
97.067 Homeland Security Grant - Pd - Intelligence Sharing Equip Delphi Solutions $15,450
84.425 Crrsa Esser - Learning Loss - Learning Management System $12,940
84.173 Special Education State Grants Individuals with Disabilities Act Pre-K $12,882
84.173 Local Entitlement - Arp - Covid Pre-K $9,819
66.468 Cgdwsrf - 2021 Source Water Protection Grant $8,788
16.922 Equitable Sharing Program $6,821
10.664 Volunteer Fire Assistance Grant - 2023 $2,047
20.205 I395 Extension Eastern Avenue Water Line Relocation $1,764
10.558 Child and Adult Care Food Program $1,256
21.016 Equitable Sharing Program - Asset Forfeiture $753