FAC Explorer

Audit 363024

FY End
2024-12-31
Total Expended
$4.42M
Findings
4
Programs
16
Organization: Waldo Community Action Partners (ME)
Year: 2024 Accepted: 2025-07-25
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571939 2024-001 Significant Deficiency - AB
571940 2024-002 Significant Deficiency - E
1148381 2024-001 Significant Deficiency - AB
1148382 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.46M - 0
93.568 Low-Income Home Energy Assistance $800,950 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $267,488 - 0
93.569 Community Services Block Grant $171,833 Yes 2
81.042 Weatherization Assistance for Low-Income Persons $146,481 - 0
10.558 Child and Adult Care Food Program $143,864 - 0
93.667 Social Services Block Grant $88,580 - 0
93.558 Temporary Assistance for Needy Families $86,869 - 0
21.026 Homeowner Assistance Fund $69,122 - 0
14.231 Emergency Solutions Grant Program $63,868 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $57,194 - 0
93.590 Community-Based Child Abuse Prevention Grants $36,000 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $14,896 - 0
93.647 Social Services Research and Demonstration $11,041 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $3,447 - 0
10.766 Community Facilities Loans and Grants $893 - 0

Contacts

Name Title Type
RKR3CQK6EJR9 Leeann Horowitz Auditee
2073386809 Danielle D. Martin Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - 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: Waldo Community Action Partners has not elected to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Waldo Community Action Partners has an agreed upon rate of 11.00% of modified total direct costs for the year ended December 31, 2024. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Waldo Community Action Partners under programs of the federal government for the year ended December 31, 2024. The information in 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 the Schedule presents only a selected portion of the operations of Waldo Community Action Partners, it is not intended to and does not present the financial position, changes in net assets or cash flows of Waldo Community Action Partners.
Title: Note 4 - Subrecipient Expenses 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: Waldo Community Action Partners has not elected to use the 15-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Waldo Community Action Partners has an agreed upon rate of 11.00% of modified total direct costs for the year ended December 31, 2024. Waldo Community Action Partners has no subrecipients.

Finding Details

Finding 2024-001
Finding Number 2024-001: Represents a significant deficiency in internal control over compliance. Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control Over Compliance Description: Payroll Expenditures – Approval of Wage Confirmation Sheets Major Program: AL#93.569 - Community Service Block Grant – Award numbers CFS-24-7007 and CFS-25-7007 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Condition: Out of a sample of fourteen (14) payroll transactions (representing eight (8) individual employees), there were two (2) selections that did not have signed wage confirmation sheets. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated”. Wage confirmation sheets, which document the employees rate of pay, must be signed indicating approval. Cause: Due to inadequate staffing, the Organization does not have the proper review process in place to ensure that the wage confirmation sheets are reviewed and approved prior to payroll being processed. Effect: Without proper review and approval of the wage confirmation sheets, it is possible that grants could be charged incorrectly, resulting in misstated financial statements. Recommendation: We recommend the Organization implement systems and procedures to ensure all wage confirmation sheets have been reviewed and approved, to ensure grants are charged for the correct amount of payroll expenses. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-002
Finding Number 2024-002: Internal Control Over Eligibility Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control Over Compliance and non-material noncompliance Description: Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant – Award numbers CFS-24-7007 and CFS-25-7007 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Eligibility Condition: Out of a sample of forty (40) eligibility selections, there were two (2) that did not have documentation supporting income verification. Criteria: Clients must be income eligible to receive services within the program. The application requires income to be indicated and supporting documentation provided for income verification. Cause: The applications had been accepted and processed without proper support. The staff hadn’t received the necessary training to accept and process applications. Effect: Ineligible clients could have been provided with services, resulting in potentially questioned costs. There were delays in providing services to clients. Recommendation: We recommend staff acquire the necessary training to accept and process applications in accordance with established guidelines. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001
Finding Number 2024-001: Represents a significant deficiency in internal control over compliance. Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control Over Compliance Description: Payroll Expenditures – Approval of Wage Confirmation Sheets Major Program: AL#93.569 - Community Service Block Grant – Award numbers CFS-24-7007 and CFS-25-7007 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Condition: Out of a sample of fourteen (14) payroll transactions (representing eight (8) individual employees), there were two (2) selections that did not have signed wage confirmation sheets. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated”. Wage confirmation sheets, which document the employees rate of pay, must be signed indicating approval. Cause: Due to inadequate staffing, the Organization does not have the proper review process in place to ensure that the wage confirmation sheets are reviewed and approved prior to payroll being processed. Effect: Without proper review and approval of the wage confirmation sheets, it is possible that grants could be charged incorrectly, resulting in misstated financial statements. Recommendation: We recommend the Organization implement systems and procedures to ensure all wage confirmation sheets have been reviewed and approved, to ensure grants are charged for the correct amount of payroll expenses. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-002
Finding Number 2024-002: Internal Control Over Eligibility Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control Over Compliance and non-material noncompliance Description: Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant – Award numbers CFS-24-7007 and CFS-25-7007 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Eligibility Condition: Out of a sample of forty (40) eligibility selections, there were two (2) that did not have documentation supporting income verification. Criteria: Clients must be income eligible to receive services within the program. The application requires income to be indicated and supporting documentation provided for income verification. Cause: The applications had been accepted and processed without proper support. The staff hadn’t received the necessary training to accept and process applications. Effect: Ineligible clients could have been provided with services, resulting in potentially questioned costs. There were delays in providing services to clients. Recommendation: We recommend staff acquire the necessary training to accept and process applications in accordance with established guidelines. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.