Audit 305942

FY End
2023-06-30
Total Expended
$2.46M
Findings
12
Programs
5
Year: 2023 Accepted: 2024-05-09

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
396268 2023-001 Significant Deficiency - M
396269 2023-001 Significant Deficiency - M
396270 2023-001 Significant Deficiency - M
396271 2023-001 Significant Deficiency - M
396272 2023-001 Significant Deficiency - M
396273 2023-001 Significant Deficiency - M
972710 2023-001 Significant Deficiency - M
972711 2023-001 Significant Deficiency - M
972712 2023-001 Significant Deficiency - M
972713 2023-001 Significant Deficiency - M
972714 2023-001 Significant Deficiency - M
972715 2023-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $623,663 Yes 1
17.259 Wia Youth Activities $578,124 Yes 1
17.278 Wia Dislocated Worker Formula Grants $402,366 Yes 1
17.277 Workforce Investment Act (wia) National Emergency Grants $27,483 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $23 - 0

Contacts

Name Title Type
WSAXM8MKF836 Erin Benson Auditee
2074463052 Timothy Poitras, CPA Auditor
No contacts on file

Notes to SEFA

Title: Loan Balances Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The schedule of expenditures of federal awards of The Central Western Maine Workforce Initiatives d/b/a Central Western Maine Workforce Development Board is presented on the full accrual basis. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: INDIRECT COSTS The Board has not elected to use the 10% De Minimis Cost rate for the year ended June 30, 2023. There were no loan programs.
Title: Pass-Through Awards Accounting Policies: SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The schedule of expenditures of federal awards of The Central Western Maine Workforce Initiatives d/b/a Central Western Maine Workforce Development Board is presented on the full accrual basis. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: INDIRECT COSTS The Board has not elected to use the 10% De Minimis Cost rate for the year ended June 30, 2023. The Organization has passed the following awards through to subrecipients: Program Subrecipient Amount WIA Adult Eastern Maine Development Corporation 561,297 WIA Youth Eastern Maine Development Corporation 774,376 WIA Dislocated Worker Eastern Maine Development Corporation 402,366 National Dislocated Worker – Opioid Eastern Maine Development Corporation 392,406 Career Dislocated Worker Eastern Maine Development Corporation 121,595 QUEST Eastern Maine Development Corporation 20,503 2,272,543 Total Passed Through 2,272,543

Finding Details

2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.
2023-001 Significant deficiency – Subrecipient Monitoring Condition: In the current fiscal year, inspections of sub-recipient project sites were completed and documented however, the Organization did not review sub-recipient financial records. Criteria and effect: Pass-through entities are to provide reasonable assurance that the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. The Uniform Guidance requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Without complete and accurate monitoring of sub-recipients expenditures of federal funds, the Organization cannot ensure the costs of goods and services charged to federal awards are allowable and charged in accordance with the applicable regulations. Cause: Issue was caused by high staff turnover which limited the Organization’s ability to perform fiscal monitoring. Recommendation: The Organization should ensure it properly monitors sub-recipients according to the requirements required by the Uniform Guidance. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 26 of this report.