FAC Explorer

Audit 388693

FY End
2025-06-30
Total Expended
$4.20M
Findings
1
Programs
11
Organization: Community Health and Counseling Services (ME)
Year: 2025 Accepted: 2026-02-24
Auditor: BDMP ASSURANCE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175071 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $988,112 Yes 0
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $444,252 Yes 0
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $107,239 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $81,264 Yes 0
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $81,264 Yes 1
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $80,983 Yes 0
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $72,101 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $55,806 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $55,806 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $26,295 Yes 0
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $3,415 Yes 0

Contacts

Name Title Type
G1KZKE3LFK44 Kathie Norwood Auditee
2079224600 Tammy Michaud Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the SEFA) has been prepared in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The purpose of the SEFA is to present a summary of the federal grant under programs of the federal government received by Community Health and Counseling Services (the Agency) for the year ended June 30, 2025. For the purposes of the SEFA, federal awards include all federal assistance entered into between the federal government and the Agency and those federal funds awarded to the Agency by a prime recipient. Because the SEFA presents only a selected portion of the activities of the Agency, it is not intended to, and does not, present the financial position, changes in net assets, and cash flows of the Agency.
As of December 31, 2025, the outstanding supportive housing for the elderly and the community facilities loans and grants loan balances amounted to $0 and $409,302, respectively.

Finding Details

Finding 2025-001
Finding 2025-001 Program Affected AL 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services (MAAP Program Number CBH-24-1001C) – Agreement period July 1, 2024 through March 31, 2025. Criteria The Agency shall submit all of the reports listed to the Maine Department of Helath and Human Services (the Department) in accordance with the deadlines established. The Agency understands that the reports are due within the timeframes established and that the Department will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted. Condition and Context Of the two reports haphazardly selected for testing, one was not submitted timely. Questioned Costs None noted. Cause and Effect Due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation BerryDunn recommends the Agency retain a tracking file and encourage calendar reminders to prevent late filings. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.