Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558 Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
January 1, 2021 – September 30, 2024.
Criteria
Per Rider A of the contract, the provider must ensure the following occur:
Visit notes must be entered within five business days of the occurrence
First visit must occur within seven calendar days of the referral date
Condition and Context
For contract CFS-21/23-8711, of the 40 selections made from a nonstatistical sample, the following did
not have auditable documentation to support the completion of certain steps in line with the contract
timeline. Our testing identified:
3 of 40 selections did not have evidence of visit notes being entered within five business days of the
occurence.
8 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the
referral date.
Questioned Costs
None noted.
Cause and Effect
While the client and grantor have been transparent about the noted limitations, the cause of the finding
was due to a significant workforce shortage and availability of resources to support the contract. This
resulted in this program not complying with the contract terms.
Repeat Finding?
Yes, Finding 2022-002.
Recommendation
In addition to addressing the workforce shortage, we recommend the Organization institute procedures,
such as a tracking system, to ensure staff are appropriately addressing the contract requirements on a
timely basis.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558 Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
January 1, 2021 – September 30, 2024.
Criteria
Per Rider A of the contract, the provider must ensure the following occur:
Visit notes must be entered within five business days of the occurrence
First visit must occur within seven calendar days of the referral date
Condition and Context
For contract CFS-21/23-8711, of the 40 selections made from a nonstatistical sample, the following did
not have auditable documentation to support the completion of certain steps in line with the contract
timeline. Our testing identified:
3 of 40 selections did not have evidence of visit notes being entered within five business days of the
occurence.
8 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the
referral date.
Questioned Costs
None noted.
Cause and Effect
While the client and grantor have been transparent about the noted limitations, the cause of the finding
was due to a significant workforce shortage and availability of resources to support the contract. This
resulted in this program not complying with the contract terms.
Repeat Finding?
Yes, Finding 2022-002.
Recommendation
In addition to addressing the workforce shortage, we recommend the Organization institute procedures,
such as a tracking system, to ensure staff are appropriately addressing the contract requirements on a
timely basis.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558 Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
January 1, 2021 – September 30, 2024.
Criteria
Per Rider A of the contract, the provider must ensure the following occur:
Visit notes must be entered within five business days of the occurrence
First visit must occur within seven calendar days of the referral date
Condition and Context
For contract CFS-21/23-8711, of the 40 selections made from a nonstatistical sample, the following did
not have auditable documentation to support the completion of certain steps in line with the contract
timeline. Our testing identified:
3 of 40 selections did not have evidence of visit notes being entered within five business days of the
occurence.
8 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the
referral date.
Questioned Costs
None noted.
Cause and Effect
While the client and grantor have been transparent about the noted limitations, the cause of the finding
was due to a significant workforce shortage and availability of resources to support the contract. This
resulted in this program not complying with the contract terms.
Repeat Finding?
Yes, Finding 2022-002.
Recommendation
In addition to addressing the workforce shortage, we recommend the Organization institute procedures,
such as a tracking system, to ensure staff are appropriately addressing the contract requirements on a
timely basis.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – June 30, 2024.
Criteria
Per Rider A and section IV of the contract, client must complete the NavSEA within 15 days of
placement and notes must be documented in HMIS within 72 hours.
Condition and Context
For contract CFS-23-8314, one of nine selections from a nonstatistical sample did not have
documentation retained of the NavSEA form. Additionally, for the nine selections, there was no
auditable evidence to verify notes being entered into HMIS within 72 hours.
Questioned Costs
N/A
Cause and Effect
A lack of policies and procedures led to the failure of adequately documenting and retaining visit notes
within required timeframe.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend the Organization redesign processes to be sure all documentation is maintained for
each participant and auditable evidence is retained for verification in line with the contract
requirements.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – June 30, 2024.
Criteria
Per Rider A and section IV of the contract, client must complete the NavSEA within 15 days of
placement and notes must be documented in HMIS within 72 hours.
Condition and Context
For contract CFS-23-8314, one of nine selections from a nonstatistical sample did not have
documentation retained of the NavSEA form. Additionally, for the nine selections, there was no
auditable evidence to verify notes being entered into HMIS within 72 hours.
Questioned Costs
N/A
Cause and Effect
A lack of policies and procedures led to the failure of adequately documenting and retaining visit notes
within required timeframe.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend the Organization redesign processes to be sure all documentation is maintained for
each participant and auditable evidence is retained for verification in line with the contract
requirements.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – June 30, 2024.
Criteria
Per Rider A and section IV of the contract, client must complete the NavSEA within 15 days of
placement and notes must be documented in HMIS within 72 hours.
Condition and Context
For contract CFS-23-8314, one of nine selections from a nonstatistical sample did not have
documentation retained of the NavSEA form. Additionally, for the nine selections, there was no
auditable evidence to verify notes being entered into HMIS within 72 hours.
Questioned Costs
N/A
Cause and Effect
A lack of policies and procedures led to the failure of adequately documenting and retaining visit notes
within required timeframe.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend the Organization redesign processes to be sure all documentation is maintained for
each participant and auditable evidence is retained for verification in line with the contract
requirements.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558 Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
January 1, 2021 – September 30, 2024.
Criteria
Per Rider A of the contract, the provider must ensure the following occur:
Visit notes must be entered within five business days of the occurrence
First visit must occur within seven calendar days of the referral date
Condition and Context
For contract CFS-21/23-8711, of the 40 selections made from a nonstatistical sample, the following did
not have auditable documentation to support the completion of certain steps in line with the contract
timeline. Our testing identified:
3 of 40 selections did not have evidence of visit notes being entered within five business days of the
occurence.
8 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the
referral date.
Questioned Costs
None noted.
Cause and Effect
While the client and grantor have been transparent about the noted limitations, the cause of the finding
was due to a significant workforce shortage and availability of resources to support the contract. This
resulted in this program not complying with the contract terms.
Repeat Finding?
Yes, Finding 2022-002.
Recommendation
In addition to addressing the workforce shortage, we recommend the Organization institute procedures,
such as a tracking system, to ensure staff are appropriately addressing the contract requirements on a
timely basis.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558 Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
January 1, 2021 – September 30, 2024.
Criteria
Per Rider A of the contract, the provider must ensure the following occur:
Visit notes must be entered within five business days of the occurrence
First visit must occur within seven calendar days of the referral date
Condition and Context
For contract CFS-21/23-8711, of the 40 selections made from a nonstatistical sample, the following did
not have auditable documentation to support the completion of certain steps in line with the contract
timeline. Our testing identified:
3 of 40 selections did not have evidence of visit notes being entered within five business days of the
occurence.
8 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the
referral date.
Questioned Costs
None noted.
Cause and Effect
While the client and grantor have been transparent about the noted limitations, the cause of the finding
was due to a significant workforce shortage and availability of resources to support the contract. This
resulted in this program not complying with the contract terms.
Repeat Finding?
Yes, Finding 2022-002.
Recommendation
In addition to addressing the workforce shortage, we recommend the Organization institute procedures,
such as a tracking system, to ensure staff are appropriately addressing the contract requirements on a
timely basis.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558 Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
January 1, 2021 – September 30, 2024.
Criteria
Per Rider A of the contract, the provider must ensure the following occur:
Visit notes must be entered within five business days of the occurrence
First visit must occur within seven calendar days of the referral date
Condition and Context
For contract CFS-21/23-8711, of the 40 selections made from a nonstatistical sample, the following did
not have auditable documentation to support the completion of certain steps in line with the contract
timeline. Our testing identified:
3 of 40 selections did not have evidence of visit notes being entered within five business days of the
occurence.
8 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the
referral date.
Questioned Costs
None noted.
Cause and Effect
While the client and grantor have been transparent about the noted limitations, the cause of the finding
was due to a significant workforce shortage and availability of resources to support the contract. This
resulted in this program not complying with the contract terms.
Repeat Finding?
Yes, Finding 2022-002.
Recommendation
In addition to addressing the workforce shortage, we recommend the Organization institute procedures,
such as a tracking system, to ensure staff are appropriately addressing the contract requirements on a
timely basis.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – June 30, 2024.
Criteria
Per Rider A and section IV of the contract, client must complete the NavSEA within 15 days of
placement and notes must be documented in HMIS within 72 hours.
Condition and Context
For contract CFS-23-8314, one of nine selections from a nonstatistical sample did not have
documentation retained of the NavSEA form. Additionally, for the nine selections, there was no
auditable evidence to verify notes being entered into HMIS within 72 hours.
Questioned Costs
N/A
Cause and Effect
A lack of policies and procedures led to the failure of adequately documenting and retaining visit notes
within required timeframe.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend the Organization redesign processes to be sure all documentation is maintained for
each participant and auditable evidence is retained for verification in line with the contract
requirements.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – June 30, 2024.
Criteria
Per Rider A and section IV of the contract, client must complete the NavSEA within 15 days of
placement and notes must be documented in HMIS within 72 hours.
Condition and Context
For contract CFS-23-8314, one of nine selections from a nonstatistical sample did not have
documentation retained of the NavSEA form. Additionally, for the nine selections, there was no
auditable evidence to verify notes being entered into HMIS within 72 hours.
Questioned Costs
N/A
Cause and Effect
A lack of policies and procedures led to the failure of adequately documenting and retaining visit notes
within required timeframe.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend the Organization redesign processes to be sure all documentation is maintained for
each participant and auditable evidence is retained for verification in line with the contract
requirements.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – June 30, 2024.
Criteria
Per Rider A and section IV of the contract, client must complete the NavSEA within 15 days of
placement and notes must be documented in HMIS within 72 hours.
Condition and Context
For contract CFS-23-8314, one of nine selections from a nonstatistical sample did not have
documentation retained of the NavSEA form. Additionally, for the nine selections, there was no
auditable evidence to verify notes being entered into HMIS within 72 hours.
Questioned Costs
N/A
Cause and Effect
A lack of policies and procedures led to the failure of adequately documenting and retaining visit notes
within required timeframe.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend the Organization redesign processes to be sure all documentation is maintained for
each participant and auditable evidence is retained for verification in line with the contract
requirements.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.