Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Department Program Name and Agreement Number
Department of Treasury 21.027 Coronavirus state and local fiscal recovery funds
Criteria
The Organization is responsible for monitoring subrecipients.
Conditions and Context
The organization did not have proper documentation of annual site visits, debarment and review of subrecipient financial statements.
Effect
The Organization did not have proper documentation or processes in place to ensure subrecipients were monitored.
Recommendation
We recommend the organization formalize the process of subrecipients.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Criteria
The Organization is responsible for submitting quarterly financial reports.
Conditions and Context
The organization did not submit quarterly reports.
Effect
The Organization did not comply with reporting requirements.
Recommendation
We recommend the organization formalize the quarterly reporting process.
Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Department Program Name and Agreement Number
Department of Treasury 21.027 Coronavirus state and local fiscal recovery funds
Criteria
The Organization is responsible for monitoring subrecipients.
Conditions and Context
The organization did not have proper documentation of annual site visits, debarment and review of subrecipient financial statements.
Effect
The Organization did not have proper documentation or processes in place to ensure subrecipients were monitored.
Recommendation
We recommend the organization formalize the process of subrecipients.
Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Department Program Name and Agreement Number
Department of Treasury 21.027 Coronavirus state and local fiscal recovery funds
Criteria
The Organization is responsible for monitoring subrecipients.
Conditions and Context
The organization did not have proper documentation of annual site visits, debarment and review of subrecipient financial statements.
Effect
The Organization did not have proper documentation or processes in place to ensure subrecipients were monitored.
Recommendation
We recommend the organization formalize the process of subrecipients.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Criteria
The Organization is responsible for submitting quarterly financial reports.
Conditions and Context
The organization did not submit quarterly reports.
Effect
The Organization did not comply with reporting requirements.
Recommendation
We recommend the organization formalize the quarterly reporting process.
Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Criteria
The Organization is responsible for ensuring they are following accrual accounting.
Conditions and Context
During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books.
Effect
The Organization understated the change in net assets by $197,000 in the current year.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement.
Conditions and Context
• No timesheets kept or approved by employee supervisors or management.
• One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract.
• Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract.
• Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract.
• Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract.
• Management did not have CFDA numbers during the year to ensure compliance with requirements.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately.
Recommendation
We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Department Program Name and Agreement Number
Peer Navigator - CT 12A 202204 20*2554
Registered Apprenticeship - 20220719*0195
Criteria
The Organization is responsible for ensuring the books and records agree to the SEFA.
Conditions and Context
The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA.
Effect
The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period.
Recommendation
We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Department Program Name and Agreement Number
Department of Treasury 21.027 Coronavirus state and local fiscal recovery funds
Criteria
The Organization is responsible for monitoring subrecipients.
Conditions and Context
The organization did not have proper documentation of annual site visits, debarment and review of subrecipient financial statements.
Effect
The Organization did not have proper documentation or processes in place to ensure subrecipients were monitored.
Recommendation
We recommend the organization formalize the process of subrecipients.