FAC Explorer

Audit 303968

FY End
2023-09-30
Total Expended
$1.80M
Findings
2
Programs
3
Organization: Maine Community Action Association (ME)
Year: 2023 Accepted: 2024-04-19
Auditor: One River CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393770 2023-001 Material Weakness - I
970212 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.647 Social Services Research and Demonstration $1.49M Yes 1
93.569 Community Services Block Grant $78,500 - 0
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $33,305 - 0

Contacts

Name Title Type
GHMEJX6CR6K8 Megan Hannan Auditee
2078319893 Matt Walker, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Maine Community Action Association d/b/a Maine Community Action Partnership (the Organization) under programs of the federal government for the year ended September 30, 2023. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SIGNIFICANT 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. INDIRECT COST RATE The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. DONATED PERSONAL PROTECTIVE EQUIPMENT The Organization did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended September 30, 2023. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Maine Community Action Association d/b/a Maine Community Action Partnership (the Organization) under programs of the federal government for the year ended September 30, 2023. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Maine Community Action Association d/b/a Maine Community Action Partnership (the Organization) under programs of the federal government for the year ended September 30, 2023. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SIGNIFICANT 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. INDIRECT COST RATE The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. DONATED PERSONAL PROTECTIVE EQUIPMENT The Organization did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended September 30, 2023. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the de minimis indirect cost rate. 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.
Title: INDIRECT COST RATE Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Maine Community Action Association d/b/a Maine Community Action Partnership (the Organization) under programs of the federal government for the year ended September 30, 2023. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SIGNIFICANT 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. INDIRECT COST RATE The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. DONATED PERSONAL PROTECTIVE EQUIPMENT The Organization did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended September 30, 2023. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the de minimis indirect cost rate. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Maine Community Action Association d/b/a Maine Community Action Partnership (the Organization) under programs of the federal government for the year ended September 30, 2023. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. SIGNIFICANT 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. INDIRECT COST RATE The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. DONATED PERSONAL PROTECTIVE EQUIPMENT The Organization did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended September 30, 2023. De Minimis Rate Used: N Rate Explanation: The auditee has elected not to use the de minimis indirect cost rate. The Organization did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended September 30, 2023.

Finding Details

Finding 2023-001
Finding 2023-001 Noncompliance and Material Weakness in Internal Control Over Compliance with Procurement, Suspension, & Debarment Standard – Federal Program CFDA 93.647 Social Services Research and Demonstration Criteria – 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.318(a). An entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations, for the acquisition of property and services required under a Federal award or subaward. Condition and Context – Single audit procedures noted the Organization does not have a documented procurement policy or documented procurement procedures. Cause – The Organization has not adopted formal procurement, suspension, and debarment policies and procedures. The Organization previously relied upon the policies and procedures of the Community Action Program that was contracted to perform fiscal management activities. In the current year, the Organization created their own policies and procedures manual. No procurement policy was included. Effect – The Organization was not in compliance with procurement standards. Questioned Costs – None Recommendations – Management should create a procurement policy and strengthen their processes, controls, and review over direct federal award expenditures to ensure compliance with the Uniform Administrative Requirements. Views of Responsible Officials and Planned Corrective Actions – Management has agreed to create a procurement policy and strengthen controls to ensure compliance with Uniform Administrative Requirements.
Finding 2023-001
Finding 2023-001 Noncompliance and Material Weakness in Internal Control Over Compliance with Procurement, Suspension, & Debarment Standard – Federal Program CFDA 93.647 Social Services Research and Demonstration Criteria – 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.318(a). An entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations, for the acquisition of property and services required under a Federal award or subaward. Condition and Context – Single audit procedures noted the Organization does not have a documented procurement policy or documented procurement procedures. Cause – The Organization has not adopted formal procurement, suspension, and debarment policies and procedures. The Organization previously relied upon the policies and procedures of the Community Action Program that was contracted to perform fiscal management activities. In the current year, the Organization created their own policies and procedures manual. No procurement policy was included. Effect – The Organization was not in compliance with procurement standards. Questioned Costs – None Recommendations – Management should create a procurement policy and strengthen their processes, controls, and review over direct federal award expenditures to ensure compliance with the Uniform Administrative Requirements. Views of Responsible Officials and Planned Corrective Actions – Management has agreed to create a procurement policy and strengthen controls to ensure compliance with Uniform Administrative Requirements.