Audit 396305

Program(s) Affected AL #93.558, Temporary Assistance for Needy Families, and CFS-25-8711A, Family Visitation Program, U.S. Department of Health and Human Services, pass-through Maine Department of Health and Human Services, agreement period October 1, 2024 – September 30, 2025. Criteria Under the CFS-25-8711A 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: • 10 of 11 selections with referral dates in fiscal year 2025 did not have evidence of the first visit occurring within seven calendar days of the referral date. • 3 of 6 selections with referral dates in fiscal year 2025 did not have evidence of having a VSW assigned within three business days of the referral date. • 4 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 2024-002, 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 CBH-25-8314 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, 2024 – June 30, 2026. Criteria Under the CBH-25-8314 contract, the Organization must develop a service plan within 30 days of intake. Condition and Context For contract CBH-25-8314, out of a nonstatistical sample of eight selected for testing, we identified that one selection did not have a service plan developed within 30 days. 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 2024-004, 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 #14.267, Continuum of Care Program, U.S. Department of Housing and Urban Development, agreement period December 1, 2023 – November 30, 2025. Criteria 2 CFR 180.300 details the requirement when, “entering a covered transaction with another person at the next lower tier, they must verify that the person with whom they intend to do business is not excluded or disqualified. This is done by (a) checking System for Award Management (SAM) exclusions; or (b) collecting a certification from that person; or (c) adding a clause or condition to the covered transaction with that person.” Condition and Context For 6 out of 20 selections, we were unable to test for compliance with the requirements of 2 CFR 180.300 for verifying a vendor is not excluded or disqualified from doing business with an entity that receives federal funds, as there was no auditable evidence of the contractors being verified for exclusion through suspension or debarment. Questioned Costs N/A Cause and Effect The Organization currently lacks a formal policy to review vendors against the SAM exclusion list, collecting a formal certification from the vendor or adding a clause to the covered transaction with the vendor. Without a formal policy addressing the process of suspension and debarment check, there is risk of working with a suspended or debarred entity resulting in non-prudent use of federal funds. Repeat Finding? No. Recommendation We recommend implementing a formal process when entering arrangements with external parties to check they are not suspended or debarred on the SAM Exclusions list. Views of Responsible Officials and Planned Corrective Actions Management agrees with finding. See attached Planned Corrective Actions.