Finding Number 2024-001: Represents a material weakness in internal control over compliance and
material noncompliance with Maine Community Action Association d/b/a Maine Community Action
Partnership's major federal program.
Repeat Finding: No
Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance
Description: Subrecipient Monitoring over Federal Awards
Major Program: AL#93.647 - Social Services Research and Demonstration - Award numbers
90XP0450-01-05 and 90EDA0019-01-00
Questioned Costs: None
How the questioned costs were computed: N/A
Compliance Requirement: Subrecipient Monitoring
Condition: Single audit procedures noted that the subrecipient grant awards do not include the
required wording in accordance with the Uniform Guidance and the Organization does not have a
procedure for reviewing audited financial statements of subrecipients.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards, §200.332(b) Ensure that every subaward is clearly identified to the
subrecipient as a subaward and includes the information provided below. A pass-through entity must
provide the best available information when some of the information below is unavailable. A
pass-through entity must provide the unavailable information when it is obtained. Required
information includes:
(1) Federal award identification.
(i) Subrecipient's name (must match the name associated with its unique entity identifier);
(ii) Subrecipient's unique entity identifier;
(iii) Federal Award Identification Number (FAIN);
(iv) Federal Award Date;
(v) Subaward Period of Performance Start and End Date;
(vi) Subaward Budget Period Start and End Date;
(vii) Amount of Federal Funds Obligated in the subaward;
(viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity,
including the current financial obliation:
(ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity;
(x) Federal award project description, as required by the Federal Funding Accountability and
Transparency Act (FFATA)
(xi) Name of the Federal agency, pass-through entity, and contact information for awarding
official of the pass-through entity;
25
(xii) Assistance Listing title and number; the pass-through entity must identify the dollar
amount made available under each Federal award and the Assistance Listing Number at the time of
disbursement.
(xiii) Identification of whether the Federal award is for research and development; and
(xiv) Indirect cost rate for the Federal award (including if the de minimis rate is used in
accordance with §200.414 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, §200.332(b)(g). An entity must verify that a subrecipient is audited as required.
Cause: The Organization's subawards do not contain all of the required language and the
Organization's policy and procedures related to subrecipient monitoring does not include a process
for reviewing audits of subrecipients.
Effect: The Organization was not in compliance with Uniform Guidance standards for requirements to
monitor pass-through entities of federal awards.
Recommendations: Management should update their subawards to include all of the required language
and update their policies and procedures to include a process for reviewing audited financial
statements of subrecipients.
Views of Responsible Officials: Management agrees with the finding and has committed to a
corrective action plan.
Finding Number 2024-001: Represents a material weakness in internal control over compliance and
material noncompliance with Maine Community Action Association d/b/a Maine Community Action
Partnership's major federal program.
Repeat Finding: No
Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance
Description: Subrecipient Monitoring over Federal Awards
Major Program: AL#93.647 - Social Services Research and Demonstration - Award numbers
90XP0450-01-05 and 90EDA0019-01-00
Questioned Costs: None
How the questioned costs were computed: N/A
Compliance Requirement: Subrecipient Monitoring
Condition: Single audit procedures noted that the subrecipient grant awards do not include the
required wording in accordance with the Uniform Guidance and the Organization does not have a
procedure for reviewing audited financial statements of subrecipients.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards, §200.332(b) Ensure that every subaward is clearly identified to the
subrecipient as a subaward and includes the information provided below. A pass-through entity must
provide the best available information when some of the information below is unavailable. A
pass-through entity must provide the unavailable information when it is obtained. Required
information includes:
(1) Federal award identification.
(i) Subrecipient's name (must match the name associated with its unique entity identifier);
(ii) Subrecipient's unique entity identifier;
(iii) Federal Award Identification Number (FAIN);
(iv) Federal Award Date;
(v) Subaward Period of Performance Start and End Date;
(vi) Subaward Budget Period Start and End Date;
(vii) Amount of Federal Funds Obligated in the subaward;
(viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity,
including the current financial obliation:
(ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity;
(x) Federal award project description, as required by the Federal Funding Accountability and
Transparency Act (FFATA)
(xi) Name of the Federal agency, pass-through entity, and contact information for awarding
official of the pass-through entity;
25
(xii) Assistance Listing title and number; the pass-through entity must identify the dollar
amount made available under each Federal award and the Assistance Listing Number at the time of
disbursement.
(xiii) Identification of whether the Federal award is for research and development; and
(xiv) Indirect cost rate for the Federal award (including if the de minimis rate is used in
accordance with §200.414 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, §200.332(b)(g). An entity must verify that a subrecipient is audited as required.
Cause: The Organization's subawards do not contain all of the required language and the
Organization's policy and procedures related to subrecipient monitoring does not include a process
for reviewing audits of subrecipients.
Effect: The Organization was not in compliance with Uniform Guidance standards for requirements to
monitor pass-through entities of federal awards.
Recommendations: Management should update their subawards to include all of the required language
and update their policies and procedures to include a process for reviewing audited financial
statements of subrecipients.
Views of Responsible Officials: Management agrees with the finding and has committed to a
corrective action plan.
Finding Number 2024-001: Represents a material weakness in internal control over compliance and
material noncompliance with Maine Community Action Association d/b/a Maine Community Action
Partnership's major federal program.
Repeat Finding: No
Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance
Description: Subrecipient Monitoring over Federal Awards
Major Program: AL#93.647 - Social Services Research and Demonstration - Award numbers
90XP0450-01-05 and 90EDA0019-01-00
Questioned Costs: None
How the questioned costs were computed: N/A
Compliance Requirement: Subrecipient Monitoring
Condition: Single audit procedures noted that the subrecipient grant awards do not include the
required wording in accordance with the Uniform Guidance and the Organization does not have a
procedure for reviewing audited financial statements of subrecipients.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards, §200.332(b) Ensure that every subaward is clearly identified to the
subrecipient as a subaward and includes the information provided below. A pass-through entity must
provide the best available information when some of the information below is unavailable. A
pass-through entity must provide the unavailable information when it is obtained. Required
information includes:
(1) Federal award identification.
(i) Subrecipient's name (must match the name associated with its unique entity identifier);
(ii) Subrecipient's unique entity identifier;
(iii) Federal Award Identification Number (FAIN);
(iv) Federal Award Date;
(v) Subaward Period of Performance Start and End Date;
(vi) Subaward Budget Period Start and End Date;
(vii) Amount of Federal Funds Obligated in the subaward;
(viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity,
including the current financial obliation:
(ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity;
(x) Federal award project description, as required by the Federal Funding Accountability and
Transparency Act (FFATA)
(xi) Name of the Federal agency, pass-through entity, and contact information for awarding
official of the pass-through entity;
25
(xii) Assistance Listing title and number; the pass-through entity must identify the dollar
amount made available under each Federal award and the Assistance Listing Number at the time of
disbursement.
(xiii) Identification of whether the Federal award is for research and development; and
(xiv) Indirect cost rate for the Federal award (including if the de minimis rate is used in
accordance with §200.414 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, §200.332(b)(g). An entity must verify that a subrecipient is audited as required.
Cause: The Organization's subawards do not contain all of the required language and the
Organization's policy and procedures related to subrecipient monitoring does not include a process
for reviewing audits of subrecipients.
Effect: The Organization was not in compliance with Uniform Guidance standards for requirements to
monitor pass-through entities of federal awards.
Recommendations: Management should update their subawards to include all of the required language
and update their policies and procedures to include a process for reviewing audited financial
statements of subrecipients.
Views of Responsible Officials: Management agrees with the finding and has committed to a
corrective action plan.
Finding Number 2024-001: Represents a material weakness in internal control over compliance and
material noncompliance with Maine Community Action Association d/b/a Maine Community Action
Partnership's major federal program.
Repeat Finding: No
Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance
Description: Subrecipient Monitoring over Federal Awards
Major Program: AL#93.647 - Social Services Research and Demonstration - Award numbers
90XP0450-01-05 and 90EDA0019-01-00
Questioned Costs: None
How the questioned costs were computed: N/A
Compliance Requirement: Subrecipient Monitoring
Condition: Single audit procedures noted that the subrecipient grant awards do not include the
required wording in accordance with the Uniform Guidance and the Organization does not have a
procedure for reviewing audited financial statements of subrecipients.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards, §200.332(b) Ensure that every subaward is clearly identified to the
subrecipient as a subaward and includes the information provided below. A pass-through entity must
provide the best available information when some of the information below is unavailable. A
pass-through entity must provide the unavailable information when it is obtained. Required
information includes:
(1) Federal award identification.
(i) Subrecipient's name (must match the name associated with its unique entity identifier);
(ii) Subrecipient's unique entity identifier;
(iii) Federal Award Identification Number (FAIN);
(iv) Federal Award Date;
(v) Subaward Period of Performance Start and End Date;
(vi) Subaward Budget Period Start and End Date;
(vii) Amount of Federal Funds Obligated in the subaward;
(viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity,
including the current financial obliation:
(ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity;
(x) Federal award project description, as required by the Federal Funding Accountability and
Transparency Act (FFATA)
(xi) Name of the Federal agency, pass-through entity, and contact information for awarding
official of the pass-through entity;
25
(xii) Assistance Listing title and number; the pass-through entity must identify the dollar
amount made available under each Federal award and the Assistance Listing Number at the time of
disbursement.
(xiii) Identification of whether the Federal award is for research and development; and
(xiv) Indirect cost rate for the Federal award (including if the de minimis rate is used in
accordance with §200.414 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards, §200.332(b)(g). An entity must verify that a subrecipient is audited as required.
Cause: The Organization's subawards do not contain all of the required language and the
Organization's policy and procedures related to subrecipient monitoring does not include a process
for reviewing audits of subrecipients.
Effect: The Organization was not in compliance with Uniform Guidance standards for requirements to
monitor pass-through entities of federal awards.
Recommendations: Management should update their subawards to include all of the required language
and update their policies and procedures to include a process for reviewing audited financial
statements of subrecipients.
Views of Responsible Officials: Management agrees with the finding and has committed to a
corrective action plan.