FAC Explorer

Audit 339088

FY End
2024-06-30
Total Expended
$1.95M
Findings
2
Programs
4
Organization: Motivational Services, Inc. (ME)
Year: 2024 Accepted: 2025-01-21
Auditor: Ouellette & Associates P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519846 2024-001 Significant Deficiency - I
1096288 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $906,787 Yes 1
14.275 Housing Trust Fund $753,274 Yes 0
14.218 Community Development Block Grants/entitlement Grants $225,000 Yes 0
93.958 Block Grants for Community Mental Health Services $65,375 - 0

Contacts

Name Title Type
RLS4X4CKE655 Stacy Andrews Auditee
2076263465 Michael Dunn Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Motiviational Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Motivational Services, Inc. under programs of the federal government for the year ended June 30, 2024. The information on 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 this Schedule presents only a selected portion of the operations of Motivational Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Motivational Services, Inc..

Finding Details

Finding 2024-001
Criteria: The Uniform Guidance requires that Organization have written procurement policies in place that comply with 2 CFR Sections 200.318 – 300.327 when procurement is applicable to a federal program. According to the compliance requirements matrix, procurement is applicable to ALN #21.027. Condition: While testing the procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not, however, find any evidence of material noncompliance related to this requirement. Cause: Management does not regularly expend federal dollars above the threshold requiring a Single Audit under the Uniform Guidance. As such, policies related to procurement were not adopted. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.
Finding 2024-001
Criteria: The Uniform Guidance requires that Organization have written procurement policies in place that comply with 2 CFR Sections 200.318 – 300.327 when procurement is applicable to a federal program. According to the compliance requirements matrix, procurement is applicable to ALN #21.027. Condition: While testing the procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not, however, find any evidence of material noncompliance related to this requirement. Cause: Management does not regularly expend federal dollars above the threshold requiring a Single Audit under the Uniform Guidance. As such, policies related to procurement were not adopted. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.