Audit 350061

Program(s) Affected AL #93.558, Temporary Assistance for Needy Families, and CFS-23-8711B, Family Visitation Program, U.S. Department of Health and Human Services, pass-through Maine Department of Health and Human Services, agreement period October 1, 2022 – September 30, 2024. Criteria Under the CFS-23-8711B contract, the Organization must ensure the first visit occurs within seven calendar days of referral, assign a Visit Support Worker (VSW) to the family within three business days of referral, and notes must be entered within five business days of the visit. Condition and Context 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: 13 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the referral date. 7 of 40 did not have evidence of having a VSW assigned within three business days of the referral date. 7 of 40 selections did not have evidence of visit notes being entered within five business days of the occurrence. Questioned Costs N/A 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 2023-003, 2022-002, 2021-003. 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, and CFS-23-8314 Homeless Youth Services, U.S. Department of Health and Human Services (DHHS), pass-through Maine Department of Health and Human Services, agreement period July 1, 2022 – June 30, 2024. Criteria The Organization shall submit all of the reports listed to DHHS in accordance with the established deadlines. The Organization understands that the reports are due within the timeframes established and that DHHS 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 two reports haphazardly selected for testing, one was not submitted timely and one report was unable to be located for testing. Questioned Costs None noted. Cause and Effect Due to turnover and staffing shortages, there has been an inconsistent process to track preparation, review, and submission of reports. This noncompliance could result in delayed payments under the contract. Repeat Finding? Yes, Finding 2023-002. Recommendation We recommend the Organization put calendar reminders into Outlook when contracts are received and assign a responsible person to track preparation, review, and submission. 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, and CFS-23-8314 Homeless Youth Services, U.S. Department of Health and Human Services, pass-through Maine Department of Health and Human Services, agreement period July 1, 2022 – June 30, 2024. Criteria While this contract has low barrier eligibility criteria, the state requires the following documentation: the participant must be entered in HMIS within 72 hours of placement into the shelter, a service plan must be developed within 30 days of intake, and the NavSEA tool must be completed within 15 days of placement in the shelter. Furthermore, the Organization is responsible for designing, implementing, and maintaining effective internal control over financial reporting that provides reasonable assurance that the internal controls will prevent misstatements, intentional or unintentional, from occurring, or detect and correct misstatements on a timely basis. Condition and Context For contract CFS-23-8314, out of a nonstatistical sample of nine selected for testing, we identified: There was no auditable evidence to test whether the participants were entered into HMIS within 72 hours. Four participants did not have a service plan developed within 30 days. The client was unable to provide the NavSEA for three participants. The service plan for one participant did not have documented review. Questioned Costs N/A Cause and Effect There are insufficient procedures for ensuring timely and adequate documentation. If contract requirements are not met, funding could be restricted or reduced. Repeat Finding? Yes, Finding 2023-004. 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, and CFS-23-8711B, Family Visitation Program, U.S. Department of Health and Human Services, pass-through Maine Department of Health and Human Services, agreement period October 1, 2022 – September 30, 2024. Criteria Under the CFS-23-8711B contract, the Organization must ensure the first visit occurs within seven calendar days of referral, assign a Visit Support Worker (VSW) to the family within three business days of referral, and notes must be entered within five business days of the visit. Condition and Context 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: 13 of 40 selections did not have evidence of the first visit occurring within seven calendar days of the referral date. 7 of 40 did not have evidence of having a VSW assigned within three business days of the referral date. 7 of 40 selections did not have evidence of visit notes being entered within five business days of the occurrence. Questioned Costs N/A 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 2023-003, 2022-002, 2021-003. 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, and CFS-23-8314 Homeless Youth Services, U.S. Department of Health and Human Services (DHHS), pass-through Maine Department of Health and Human Services, agreement period July 1, 2022 – June 30, 2024. Criteria The Organization shall submit all of the reports listed to DHHS in accordance with the established deadlines. The Organization understands that the reports are due within the timeframes established and that DHHS 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 two reports haphazardly selected for testing, one was not submitted timely and one report was unable to be located for testing. Questioned Costs None noted. Cause and Effect Due to turnover and staffing shortages, there has been an inconsistent process to track preparation, review, and submission of reports. This noncompliance could result in delayed payments under the contract. Repeat Finding? Yes, Finding 2023-002. Recommendation We recommend the Organization put calendar reminders into Outlook when contracts are received and assign a responsible person to track preparation, review, and submission. 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, and CFS-23-8314 Homeless Youth Services, U.S. Department of Health and Human Services, pass-through Maine Department of Health and Human Services, agreement period July 1, 2022 – June 30, 2024. Criteria While this contract has low barrier eligibility criteria, the state requires the following documentation: the participant must be entered in HMIS within 72 hours of placement into the shelter, a service plan must be developed within 30 days of intake, and the NavSEA tool must be completed within 15 days of placement in the shelter. Furthermore, the Organization is responsible for designing, implementing, and maintaining effective internal control over financial reporting that provides reasonable assurance that the internal controls will prevent misstatements, intentional or unintentional, from occurring, or detect and correct misstatements on a timely basis. Condition and Context For contract CFS-23-8314, out of a nonstatistical sample of nine selected for testing, we identified: There was no auditable evidence to test whether the participants were entered into HMIS within 72 hours. Four participants did not have a service plan developed within 30 days. The client was unable to provide the NavSEA for three participants. The service plan for one participant did not have documented review. Questioned Costs N/A Cause and Effect There are insufficient procedures for ensuring timely and adequate documentation. If contract requirements are not met, funding could be restricted or reduced. Repeat Finding? Yes, Finding 2023-004. 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.