FAC Explorer

Finding 592229 (2022-002)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-29
Audit: 18903
Organization: City of Biddeford (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: The first quarter Project and Expenditure Report did not match the City’s accounting records.
  • Impacted Requirements: Accurate reporting is essential for compliance with the Department of Treasury's guidelines.
  • Recommended Follow-Up: Establish controls to ensure that all reports are filed accurately to protect future grant funding.

Finding Text

2022-002 ? U.S. Department of Treasury, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #21.027 American Rescue Plan Act Statement of Condition: The 2022 first quarter Project and Expenditure Report activity did not agree with the City?s accounting records. Criteria: Filling accurate Project and Expenditure Reports is required to ensure the Department of Treasury has accurate financial information. Cause: Errors caused activity to be incorrectly reported. Effect: If grant information is not reported accurately to the federal oversight agency it could jeopardize future grant funding. Recommendation: We recommend implementing controls to ensure required reports are filed accurately. Questioned Costs: None

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 American Rescue Plan Act - Covid $2.22M
84.425 Elementary and Secondary School Emergency Relief #3 - Covid $1.21M
10.555 National School Lunch Program $1.17M
84.010 Title Ia, Disadvantaged $887,776
84.027 Local Entitlement $633,105
20.106 Airport Improvement Program $590,926
10.553 National School Lunch Program - Breakfast Program $399,286
14.905 Safe Homes/lead Hazzard $376,875
84.425 Elementary and Secondary School Emergency Relief #1 - Covid $343,050
14.218 Community Development Block Grant - Entitlement $147,785
84.027 Local Entitlement - Arp - Covid $133,239
84.048 Career and Technical Education - Perkins Alignment Grant $96,258
14.905 Lead Hazard Reduction Grant Program $90,975
10.559 Summer Food Service Program $88,619
84.002 Adult Basic Education $82,423
84.367 Title Iia - Supporting Effective Instruction $81,597
84.425 Elementary and Secondary School Emergency Relief #2 - Covid $76,569
84.010 Title Ia, Reallocation $67,056
84.425 Arp Homeless Children and Youth I - Covid $60,452
10.555 Food Donation Program $53,094
10.560 State Administrative Expenses for Child Nutrition: Supply Chain Assistance $44,239
10.555 Child Nutrition Emergency Fund $39,067
16.738 Byrne Justice Assistance Grant - 2020 $33,827
10.582 Fresh Fruit and Vegetable Program $29,799
84.365 Title III Esl $29,775
10.555 After School Program $21,989
84.173 Preschool $18,851
84.173 Preschool - Arp - Covid $18,397
84.267 21st Century $18,359
16.738 Byrne Justice Assistance Grant - 2019 $17,690
20.106 Airport Coronavirus Relief Grant Program - Covid $13,000
16.034 Corona Virus Emergency Supplement - Covid $12,005
20.600 2022 Speed Enforcement $6,805
10.558 Child and Adult Care Food Program $3,646
10.649 Pandemic Ebt Administrative Costs: Snap $3,070
84.424 Title IV - Student Support and Academic Enrichment $3,046
14.228 Neighborhood Stabilization Program $1,268
20.616 2022 Dre/forensic Phlebotomy Training $1,265