FAC Explorer

Audit 407608

FY End
2025-06-30
Total Expended
$1.58M
Findings
6
Programs
3
Organization: Elder Abuse Institute of Maine (ME)
Year: 2025 Accepted: 2026-07-21
Auditor: WILLIAM H BREWER CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224311 2025-001 Material Weakness Yes P
1224312 2025-001 Material Weakness Yes P
1224313 2025-001 Material Weakness Yes P
1224314 2025-001 Material Weakness Yes P
1224315 2025-001 Material Weakness Yes P
1224316 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $578,661 Yes 1
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $206,762 Yes 1
16.575 CRIME VICTIM ASSISTANCE $61,886 Yes 1

Contacts

Name Title Type
FSN3N7NRTYD4 Patricia Kimball Auditee
2078053708 William H. Brewer Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of Elder Abuse Institute of Maine. All federal awards received directly from federal agencies as well as federal awards passed through other governmental agencies are included on the schedule. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Because the schedule presents only a selected portion of the operations of Elder Abuse Institute of Maine, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Elder Abuse Institute of Maine.
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting.
Elder Abuse Institute of Maine has elected to not use the 15% de minimus indirect cost rate allowed under the Uniform Guidance.
In accordance with the Uniform Guidance, major programs are determined using a risk based approach. Programs in accompanying schedule noted with an asterick (*) are determined by the auditor to be major programs.

Finding Details

Finding 2025-001
Finding Number: 2025-001 Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subsection 200.512(a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization's year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse, for Fiscal Year June 30, 2024, was not submitted until September 17, 2025, which was past the nine-month deadline of April 30, 2025. Cause and Effect: The June 30, 2024 audit was not completed until June 27, 2025. As a result, the audit for June 30, 2024 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report, as well as having the audit completed prior to the nine month deadline. View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward. Repeat Finding: 2024-001