Audit 16716

FY End
2022-08-31
Total Expended
$11.73M
Findings
12
Programs
13
Year: 2022 Accepted: 2023-06-01
Auditor: Wipfli LLP

Organization Exclusion Status:

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Contacts

Name Title Type
C6MRTQXJNL36 Rebecca Gage Auditee
2078604491 John E. Hemming Auditor
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Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards and list of programs (the Schedule) includes the federal award activity of Western Maine Community Action, Inc. under programs of the federal government for the year ended August 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Western Maine Community Action, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Western Maine Community Action, Inc.
Title: Subrecipient Expenses Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Western Maine Community Action, Inc. passed through $25,995 of federal funds, under Assistance Listing #93.778, to subrecipients during the year ended August 31, 2022.

Finding Details

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.