Audit 39088

FY End
2022-06-30
Total Expended
$2.37M
Findings
12
Programs
4
Year: 2022 Accepted: 2023-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
41879 2022-001 Significant Deficiency Yes P
41880 2022-002 Significant Deficiency Yes P
41881 2022-001 Significant Deficiency Yes P
41882 2022-002 Significant Deficiency Yes P
41883 2022-001 Significant Deficiency Yes P
41884 2022-002 Significant Deficiency Yes P
618321 2022-001 Significant Deficiency Yes P
618322 2022-002 Significant Deficiency Yes P
618323 2022-001 Significant Deficiency Yes P
618324 2022-002 Significant Deficiency Yes P
618325 2022-001 Significant Deficiency Yes P
618326 2022-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $592,619 Yes 2
17.259 Wia Youth Activities $554,178 Yes 2
17.278 Wia Dislocated Worker Formula Grants $530,041 Yes 2
17.277 Workforce Investment Act (wia) National Emergency Grants $237,878 - 0

Contacts

Name Title Type
WSAXM8MKF836 Erin Benson Auditee
2074463052 Timothy Poitras, CPA Auditor
No contacts on file

Notes to SEFA

Title: Loan Balances Accounting Policies: BASIS OF PRESENTATIONThe schedule of expenditures of federal awards of The Central Western Maine Workforce Initiatives d/b/a Central Western Maine Workforce Development Board is presented on the full accrual basis. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no loan programs.
Title: Pass through awards Accounting Policies: BASIS OF PRESENTATIONThe schedule of expenditures of federal awards of The Central Western Maine Workforce Initiatives d/b/a Central Western Maine Workforce Development Board is presented on the full accrual basis. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has passed the following awards through to subrecipients:ProgramSubrecipientAmountWIA AdultEastern Maine Development Corporation536,011WIA YouthEastern Maine Development Corporation487,442WIA Dislocated WorkerEastern Maine Development Corporation443,064National Dislocated Worker OpioidEastern Maine Development Corporation434,424National Dislocated Worker CovidEastern Maine Development Corporation 218,7222,119,663Total Passed Through2,119,663

Finding Details

2022-001 Significant deficiency ? Other compliance requirements Condition: Failure to develop and adhere to financial and personnel policies Criteria and effect: Failure to follow MDOL policy and WIOA requirements can result delays in funding, incorrect financial reporting and lack of competitive reporting. Cause: Issue was caused by high staff turnover, misunderstanding of program compliance requirements and lack of management oversight. Recommendation: We recommended that management develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-004 in prior audit.
2022-002 Significant deficiency ? Other compliance requirements Condition: Drawdowns to Maine Department of Labor were submitted inaccurately Criteria and effect: 2 CFR 200.302 require financial reports and drawdown requests to be accurate, current and provide complete disclosure so that the State can take action to assure funds awarded are spent within specified timeframes and service providers can ensure continuity of service. Cause: Issue was caused by high staff turnover and, at times, no staffing which required board members to submit drawdown requests. Recommendation: We recommended that management develop a program to properly train and oversee staff and board members to ensure drawdowns are filed timely and accurately. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-006 in prior audit.
2022-001 Significant deficiency ? Other compliance requirements Condition: Failure to develop and adhere to financial and personnel policies Criteria and effect: Failure to follow MDOL policy and WIOA requirements can result delays in funding, incorrect financial reporting and lack of competitive reporting. Cause: Issue was caused by high staff turnover, misunderstanding of program compliance requirements and lack of management oversight. Recommendation: We recommended that management develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-004 in prior audit.
2022-002 Significant deficiency ? Other compliance requirements Condition: Drawdowns to Maine Department of Labor were submitted inaccurately Criteria and effect: 2 CFR 200.302 require financial reports and drawdown requests to be accurate, current and provide complete disclosure so that the State can take action to assure funds awarded are spent within specified timeframes and service providers can ensure continuity of service. Cause: Issue was caused by high staff turnover and, at times, no staffing which required board members to submit drawdown requests. Recommendation: We recommended that management develop a program to properly train and oversee staff and board members to ensure drawdowns are filed timely and accurately. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-006 in prior audit.
2022-001 Significant deficiency ? Other compliance requirements Condition: Failure to develop and adhere to financial and personnel policies Criteria and effect: Failure to follow MDOL policy and WIOA requirements can result delays in funding, incorrect financial reporting and lack of competitive reporting. Cause: Issue was caused by high staff turnover, misunderstanding of program compliance requirements and lack of management oversight. Recommendation: We recommended that management develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-004 in prior audit.
2022-002 Significant deficiency ? Other compliance requirements Condition: Drawdowns to Maine Department of Labor were submitted inaccurately Criteria and effect: 2 CFR 200.302 require financial reports and drawdown requests to be accurate, current and provide complete disclosure so that the State can take action to assure funds awarded are spent within specified timeframes and service providers can ensure continuity of service. Cause: Issue was caused by high staff turnover and, at times, no staffing which required board members to submit drawdown requests. Recommendation: We recommended that management develop a program to properly train and oversee staff and board members to ensure drawdowns are filed timely and accurately. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-006 in prior audit.
2022-001 Significant deficiency ? Other compliance requirements Condition: Failure to develop and adhere to financial and personnel policies Criteria and effect: Failure to follow MDOL policy and WIOA requirements can result delays in funding, incorrect financial reporting and lack of competitive reporting. Cause: Issue was caused by high staff turnover, misunderstanding of program compliance requirements and lack of management oversight. Recommendation: We recommended that management develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-004 in prior audit.
2022-002 Significant deficiency ? Other compliance requirements Condition: Drawdowns to Maine Department of Labor were submitted inaccurately Criteria and effect: 2 CFR 200.302 require financial reports and drawdown requests to be accurate, current and provide complete disclosure so that the State can take action to assure funds awarded are spent within specified timeframes and service providers can ensure continuity of service. Cause: Issue was caused by high staff turnover and, at times, no staffing which required board members to submit drawdown requests. Recommendation: We recommended that management develop a program to properly train and oversee staff and board members to ensure drawdowns are filed timely and accurately. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-006 in prior audit.
2022-001 Significant deficiency ? Other compliance requirements Condition: Failure to develop and adhere to financial and personnel policies Criteria and effect: Failure to follow MDOL policy and WIOA requirements can result delays in funding, incorrect financial reporting and lack of competitive reporting. Cause: Issue was caused by high staff turnover, misunderstanding of program compliance requirements and lack of management oversight. Recommendation: We recommended that management develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-004 in prior audit.
2022-002 Significant deficiency ? Other compliance requirements Condition: Drawdowns to Maine Department of Labor were submitted inaccurately Criteria and effect: 2 CFR 200.302 require financial reports and drawdown requests to be accurate, current and provide complete disclosure so that the State can take action to assure funds awarded are spent within specified timeframes and service providers can ensure continuity of service. Cause: Issue was caused by high staff turnover and, at times, no staffing which required board members to submit drawdown requests. Recommendation: We recommended that management develop a program to properly train and oversee staff and board members to ensure drawdowns are filed timely and accurately. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-006 in prior audit.
2022-001 Significant deficiency ? Other compliance requirements Condition: Failure to develop and adhere to financial and personnel policies Criteria and effect: Failure to follow MDOL policy and WIOA requirements can result delays in funding, incorrect financial reporting and lack of competitive reporting. Cause: Issue was caused by high staff turnover, misunderstanding of program compliance requirements and lack of management oversight. Recommendation: We recommended that management develop a financial policy handbook and personnel policy handbook with complete job descriptions and a training program to properly train and oversee staff and board members to and to follow compliance with program policies and procedures. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-004 in prior audit.
2022-002 Significant deficiency ? Other compliance requirements Condition: Drawdowns to Maine Department of Labor were submitted inaccurately Criteria and effect: 2 CFR 200.302 require financial reports and drawdown requests to be accurate, current and provide complete disclosure so that the State can take action to assure funds awarded are spent within specified timeframes and service providers can ensure continuity of service. Cause: Issue was caused by high staff turnover and, at times, no staffing which required board members to submit drawdown requests. Recommendation: We recommended that management develop a program to properly train and oversee staff and board members to ensure drawdowns are filed timely and accurately. Management response and corrective action plan: Management agrees and will implement the corrective action plan found on page 20 of this report. Repeat of prior finding ? reported as 2021-006 in prior audit.