Corrective Action Plans

Finding 388048 (2023-092)

Significant Deficiency 2023

State of Maine

ME

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303

Department: Health and Human Services Administrative and Financial Services Title: Internal control over Medicare Part B premium payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office for Family Independence (OFI) will ensure the monthly...

Department: Health and Human Services Administrative and Financial Services Title: Internal control over Medicare Part B premium payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office for Family Independence (OFI) will ensure the monthly report from the data team captures all discrepancies based on the CMS monthly reporting for Medicare Part B. OFI will revise and implement standard operating procedures, including oversight procedures, ensuring monthly documentation of completed reconciliations. Completion Date: May 1, 2024 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909

Finding 388047 (2023-091)

Material Weakness 2023

State of Maine

ME

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will check with HR weekly for new applicants, interview qualified candidates as soon a...

Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will check with HR weekly for new applicants, interview qualified candidates as soon as possible, and hire and train qualified individuals. The Department will complete the COVID audits. The Department will reassign COVID auditors to the LTC program audits. Completion Date: Ongoing (first item), June 30, 2024 (second item) and July 1, 2024 (third item) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778

View Audit 299909

Finding 388031 (2023-088)

Material Weakness 2023

State of Maine

ME

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over the Adoption Assistance – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s Adoption Program Manager will educa...

Department: Health and Human Services Title: Internal control over the Adoption Assistance – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s Adoption Program Manager will educate and train the Adoption FRS workers on the proper completion of the Application for Adoption Assistance Checklists. The Department’s Adoption Program Manager will review the final Adoption Assistance Packet for completeness before approving. The Department’s Adoption Program Manager will educate and train the District Caseworkers and Supervisors on the proper completion of the Application for Adoption Assistance Checklist. The Department’s Adoption Manager will work with the OCFS team on enhancing the Adoption Policy. The Department’s Adoption Program Manager will update the Adoption Assistance Checklist in Katahdin to state it will be returned to the district if not completed and signed by the caseworker and supervisor. The Department will organize a workgroup to evaluate how to improve the financial review process and define any changes needed to be implemented in Katahdin to support validating that payments are processed appropriately. Completion Date: April 1, 2024 (first and second items), June 1, 2024 (third item), September 1, 2024 (fourth and fifth items) and October 1, 2024 (sixth item) Agency Contact: Karen Benson, Adoption Program Manager, DHHS, 207-561-4208

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Finding 388025 (2023-086)

Material Weakness 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over the Foster Care – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: Known: $8,006 Likely: $220,373 Status: Corrective action in progress Corrective Action: The Department’s Title IV-E Progra...

Department: Health and Human Services Title: Internal control over the Foster Care – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: Known: $8,006 Likely: $220,373 Status: Corrective action in progress Corrective Action: The Department’s Title IV-E Program Manager will educate and train the FRS staff on the proper completion of Title IV-E Initial Determination checklists for their FRS files. The Department’s Title IV-E Program Manager will include a verification of this item in our Internal Quality Assurance review checklist. The Title IV-E Program Manager will educate and train the FRS staff on this update to the review tool. The Department’s Title IV-E Program Manager will update the FRS Manual to describe the proper completion of the "Title IV-E Determination Checklist". The Title IV-E Program Manager will educate and train the FRS staff on this update to the manual. Completion Date: April 1, 2024 Agency Contact: Manisha Donahue, Title IV-E Program Manager, OCFS, DHHS, 207-592-1268

View Audit 299909 Questioned Costs: $1

Finding 388020 (2023-085)

Significant Deficiency 2023

State of Maine

ME

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency § 200.303

Department: Health and Human Services Title: Internal control over CCDF provider health and safety requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s CLIS Program Manager will update the standard operating procedures to mor...

Department: Health and Human Services Title: Internal control over CCDF provider health and safety requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s CLIS Program Manager will update the standard operating procedures to more explicitly detail the requirements for an annual inspection and will add steps for the Licensing Specialists and Supervisors to take in the event that there may be a delay. This will include reassignment to another Licensing Specialist when necessary. The Department’s standard operating procedure updates will be provided to all child care licensing staff and reviewed during the monthly staff meeting. Completion Date: April 1, 2024 and May 1, 2024 respectively Agency Contact: Janet Whitten, CLIS Program Manager, DHHS, 207- 441-2259

View Audit 299909

Finding 388019 (2023-084)

Significant Deficiency 2023

State of Maine

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Department: Health and Human Services Title: Internal control over CCDF provider application and payment approvals needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s Program Managers will review findings with the program staff. The Dep...

Department: Health and Human Services Title: Internal control over CCDF provider application and payment approvals needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s Program Managers will review findings with the program staff. The Department’s Program Managers will update Manual standard operating procedures. Completion Date: May 13, 2024 Agency Contact: John Feeney, Chief Operating Officer, OCFS, DHHS, 207- 626-8614

View Audit 299909

Finding 388017 (2023-083)

Significant Deficiency 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over CCDF provider payments needs improvement Questioned Costs: Known: $3,101 Likely: $32,099 Status: Corrective action in progress Corrective Action: The Department’s Program Managers will review findings with the CCAP program staff. Th...

Department: Health and Human Services Title: Internal control over CCDF provider payments needs improvement Questioned Costs: Known: $3,101 Likely: $32,099 Status: Corrective action in progress Corrective Action: The Department’s Program Managers will review findings with the CCAP program staff. The Department’s Program Managers will update the FRS Manual (standard operating procedures). The Department’s QA team will be informed of findings and updates to the CCAP manual. Completion Date: May 13, 2024 Agency Contact: John Feeney, Chief Operating Officer, OCFS, DHHS, 207- 626-8614

View Audit 299909 Questioned Costs: $1

Finding 388014 (2023-081)

Significant Deficiency 2023

State of Maine

ME

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s staff will meet internally to review system protocols and...

Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s staff will meet internally to review system protocols and discuss possible changes to increase reporting accuracy. The Department will meet with Fedcap technical staff to discuss possible system information exchange improvements. If applicable, implementation of system improvements. Completion Date: March 31, 2024, April 30, 2024 and June 30, 2024 respectively Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909

Finding 388013 (2023-080)

Significant Deficiency 2023

State of Maine

ME

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303

Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The audit ob...

Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The audit objective identified in the Compliance Supplement is to "Determine whether, after notification by the state Title IV-D agency, the TANF agency has taken necessary action to reduce or deny TANF assistance." One of the two suggested audit procedures is to "Test a sample of cases referred by the Title IV-D agency to the TANF agency to ascertain if benefits were reduced or denied as required." The Department spent a lot of time and effort attempting to validate for OSA that it had a testable population, and the Department believes that the Office of State Auditor can perform this procedure either with the DSER-provided report of referrals or with that report in conjunction with the additional material the Department has pulled and analyzed for OSA. In the absence of that review nothing in the Department’s records, data, or discussions with OSA could reasonably be interpreted to suggest a “significant deficiency” in its Internal Controls over this aspect of the TANF program. There has not been any evidence that referrals made from DSER to OFI are getting lost, ignored, or misapplied. All 38 cases that the Department analyzed for completeness purposes reflect a well-functioning and substantively accurate sanction referral and case-action process, and this record does not support the OSA's conclusion to the contrary. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

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Finding 388009 (2023-076)

Material Weakness 2023

State of Maine

ME

Special Tests & Provisions Eligibility Material Weakness § 200.303

Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part ...

Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part of an Integrated Eligibility System whose format is in compliance with federal regulations. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

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Finding 388008 (2023-075)

Material Weakness 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over payments made to and on behalf of TANF clients needs improvement Questioned Costs: Known: $4,721 Likely:$279,992 Status: Management’s opinion is that corrective action is not required Corrective Action: OFI disagrees with this findin...

Department: Health and Human Services Title: Internal control over payments made to and on behalf of TANF clients needs improvement Questioned Costs: Known: $4,721 Likely:$279,992 Status: Management’s opinion is that corrective action is not required Corrective Action: OFI disagrees with this finding. OSA's interpretation of federal regulation regarding the recoupment of overpaid funds is incorrect, and benefit overpayments are identified and processed by OFI in compliance with federal regulation and policy. Overpayments are required to be recouped in the shortest timeframe possible, but the recoupment amount cannot exceed the standards as set by policy. Neither state policy nor federal regulation requires an overpayment to be recouped within the same state fiscal year it is identified, so it was not appropriate for OSA to include as questioned costs on that basis the two cases where recoupment did not occur in the same fiscal year that the overpayment was established. Further, OFI disputes how OSA calculated the questioned costs. Three of the payments tested by OSA were found to be correct at the time of issuance. OSA then reviewed all payments during the state fiscal year for the three cases and stated that parent fees should have been adjusted based on documentation in DocuWare. Transitional Child Care does not require changes in income to be reported during the certification period unless the gross income exceeds 250% of the federal poverty level (MPAM, Ch. V, A, (6)), and adjustment of the parent fees were not required for these cases. They should not be included in the list of exceptions. While OSA cites MPAM, Ch. V, A (6), "TCC payments remain constant until a redetermination is completed, or until the recipient or child care provider reports a change that affects the amount of TCC benefits (emphasis added)" the reported change did not affect the amount of TCC benefits. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909 Questioned Costs: $1

Finding 388001 (2023-074)

Significant Deficiency 2023

State of Maine

ME

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.303

Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will update procedures for the ELC ...

Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will update procedures for the ELC program related to CMIA, Federal cash requests and reconciliations to reflect the current Treasury State Agreement and weekly draw processes. Completion Date: March 31, 2024 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626

View Audit 299909

Finding 387999 (2023-073)

Significant Deficiency 2023

State of Maine

ME

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.329

Department: Health and Human Services Title: Internal control over ELC program reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Financial Reporting: Quarterly financial reporting will be emailed to the reviewer by Maine CDC. Financial Repor...

Department: Health and Human Services Title: Internal control over ELC program reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Financial Reporting: Quarterly financial reporting will be emailed to the reviewer by Maine CDC. Financial Reporting: Reviewer corresponds corrections/findings via email to Maine CDC. Financial Reporting: Maine CDC inputs financial reporting into CAMP. Performance Reporting: Quarterly meetings with each team to update progress will be recorded. Performance Reporting: All milestones that have progress in the last quarter will have a note describing how we determined the progress level entered into CAMP. Performance Reporting: A note about who reviewed the progress report and who submitted it will be entered into the Monitoring Notes section in CAMP. Completion Date: June 10, 2024 (first item), June 18, 2024 (second item), June 20, 2024 (third item) and June 30, 2024 (last three items) Agency Contact: Sara Robinson, Infectious Disease Program Manager, DHHS, 207-287-4610

View Audit 299909

Finding 387993 (2023-071)

Significant Deficiency 2023

State of Maine

ME

Cash Management Internal Control / Segregation of Duties § 200.302 § 200.303

Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will review estimated revenue amounts for the CDC ICA appropr...

Department: Administrative and Financial Services Title: Internal control over ICA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will review estimated revenue amounts for the CDC ICA appropriations and request the establishment and/or increases related to an analysis of ICA transactions. Completion Date: March 31, 2024 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626

View Audit 299909

Finding 387963 (2023-062)

Material Weakness 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.344 § 200.403

Department: Education Administrative and Financial Services Title: Internal control over Special Education period of performance needs improvement Questioned Costs: Known: $2,446,391 Likely: Undeterminable Status: Corrective action in progress Corrective Action: In FY22, Maine DOE implemented a new ...

Department: Education Administrative and Financial Services Title: Internal control over Special Education period of performance needs improvement Questioned Costs: Known: $2,446,391 Likely: Undeterminable Status: Corrective action in progress Corrective Action: In FY22, Maine DOE implemented a new grants management system. The implementation of the new system and staffing created delays in final payments. The Office of Special Services and Inclusive Education will review and implement stronger internal controls to monitor final payments for timeliness. Completion Date: June 30, 2024 Agency Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161

View Audit 299909 Questioned Costs: $1

Finding 387956 (2023-061)

Significant Deficiency 2023

State of Maine

ME

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332 § 200.510

Department: Administrative and Financial Services Title: Internal control over CSLFRF reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review contracts with the agencies to verify the classifications. Completion Date: Jun...

Department: Administrative and Financial Services Title: Internal control over CSLFRF reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review contracts with the agencies to verify the classifications. Completion Date: June 30, 2024 Agency Contact: Marilyn Leimbach, Director, Security and Employment Service Center, DFPS, DAFS, 207-248-2556

View Audit 299909

Finding 387955 (2023-060)

Significant Deficiency 2023

State of Maine

ME

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Department: Labor Title: Internal control over CSLFRF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will further develop and refine the sub-recipient monitoring procedure and implement the revi...

Department: Labor Title: Internal control over CSLFRF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will further develop and refine the sub-recipient monitoring procedure and implement the revised process. Completion Date: June 30, 2024 Agency Contact: Samantha Dina, Associate Commissioner, DOL, 207-816-1714

View Audit 299909

Finding 387953 (2023-058)

Significant Deficiency 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.403

Department: Economic and Community Development Title: Internal control over CSLFRF expenditures needs improvement Questioned Costs: Known: $591,845 Likely: $591,845 Status: Corrective action in progress Corrective Action: The Department will review internal processes and procedures to ensure that th...

Department: Economic and Community Development Title: Internal control over CSLFRF expenditures needs improvement Questioned Costs: Known: $591,845 Likely: $591,845 Status: Corrective action in progress Corrective Action: The Department will review internal processes and procedures to ensure that they properly address questions of compliance and allowable expenditures for similar programs that may arise in the future. The Department will identify the appropriate allowable expenditure categories and create business cases that will address the questioned costs by placing them into the proper expenditure categories. Completion Date: June 30, 2024 Agency Contact: Denise Garland, Deputy Commissioner, DECD, 207-624-7496

View Audit 299909 Questioned Costs: $1

Finding 387951 (2023-056)

Material Weakness 2023

State of Maine

ME

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Department: Economic and Community Development Title: Internal control over ERA Program performance reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will have quarterly onsite meetings with MaineHousing staff to review the dat...

Department: Economic and Community Development Title: Internal control over ERA Program performance reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will have quarterly onsite meetings with MaineHousing staff to review the data and supporting documentation prior to the submission deadline. Completion Date: January 31, 2026 Agency Contact: Deborah Johnson, Director, Office of Community Development, DECD, 207-624-9817

View Audit 299909

Finding 387950 (2023-055)

Material Weakness 2023

State of Maine

ME

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Department: Economic and Community Development Title: Internal control over ERA Program subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department has contracted with a vendor to conduct all subrecipient monitoring of all fed...

Department: Economic and Community Development Title: Internal control over ERA Program subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department has contracted with a vendor to conduct all subrecipient monitoring of all federal ARPA funding. The Department has required detailed documentation in support of subrecipient reimbursement of all federal ARPA funding. Completion Date: June 30, 2023 Agency Contact: Deborah Johnson, Director, Office of Community Development, DECD, 207-624-9817

View Audit 299909

Finding 387948 (2023-054)

Significant Deficiency 2023

State of Maine

ME

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.331 § 200.510

Department: Transportation Title: Internal control over DOT subrecipient and contractor determinations needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department has reviewed the standards for categorizing vendors and subrecipients. The Department h...

Department: Transportation Title: Internal control over DOT subrecipient and contractor determinations needs improvement Questioned Costs: None Status: Corrective action complete Corrective Action: The Department has reviewed the standards for categorizing vendors and subrecipients. The Department has amended the process to include a substantive review of the initial categorization by a Financial Analyst before the report is finalized and transmitted. Completion Date: February 21, 2024 Agency Contact: Kathleen Malcolm, Financial Processing Director, DOT, 207-624-3292

View Audit 299909

Finding 387933 (2023-050)

Significant Deficiency 2023

State of Maine

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Department: Administrative and Financial Services Title: Internal control over monitoring of employee classification and compensation needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The department will allocate resources to adhere to the statutory re...

Department: Administrative and Financial Services Title: Internal control over monitoring of employee classification and compensation needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The department will allocate resources to adhere to the statutory review of the classification specifications--a timeframe which as of 2024 is every 10 years. The department will continue to document reviews of classifications specifications, including those which do not result in changes. The department will create and maintain a spreadsheet to record all reviews of classification specifications. Completion Date: June 30, 2024 Agency Contact: Breena Bissell, Director, Bureau of Human Resources, DAFS, 207-624-7368

View Audit 299909

Finding 387880 (2023-043)

Significant Deficiency 2023

State of Maine

ME

School Nutrition Programs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Child Nutrition supervisor will review details of the findings from the state auditors to assess where error...

Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Child Nutrition supervisor will review details of the findings from the state auditors to assess where errors occurred in both administrative review completion and tracking. Clear separation of duties will be created between administrative staff responsibilities for review tracking and reviewer staff responsibilities. Staff will be trained on review tracking spreadsheet responsibilities. Staff will be trained on administrative review tool completion. Training will highlight areas where data was missing, more information was needed or errors were made. This will occur at monthly staff meetings. Special Provision 2 base year review staff will be trained on the need to ensure SFAs revise claims as required due to base year review findings. It will be recommended that a tracking document be created to validate that claim adjustments have been made. If the adjustment is over the 60 day late claim window, the financial specialist will track the reason for the claim exception. Completion Date: March 15, 2024 (first, second and third items), June 10, 2024 (fourth item) and March 14, 2024 (sixth item) Agency Contact: Adriane Ackroyd, Assistant Director Child Nutrition, DOE, 207-592-1722

View Audit 299909

Finding 387879 (2023-042)

Significant Deficiency 2023

State of Maine

ME

Reporting School Nutrition Programs Equipment & Real Property Management § 200.303

Department: Education Title: Internal control over CNC donated food inventory needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department found a ticketing issue in CNPWeb, and a ticket was issued to remediate the problem. The Department staff w...

Department: Education Title: Internal control over CNC donated food inventory needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department found a ticketing issue in CNPWeb, and a ticket was issued to remediate the problem. The Department staff will continue to provide paper back up until the computer system is found to be reliable. Completion Date: December 31, 2024 and March 18, 2024 respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

View Audit 299909

Finding 387878 (2023-041)

Significant Deficiency 2023

State of Maine

ME

Reporting School Nutrition Programs Internal Control / Segregation of Duties § 200.303 § 200.502

Department: Education Title: Internal control over the submission of CNC Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will work with auditors to find the SEFA numbers. The Depa...

Department: Education Title: Internal control over the submission of CNC Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will work with auditors to find the SEFA numbers. The Department director will create a procedure to report the SEFA numbers to DOE Finance. The Department will review with DOE Finance for approval of the procedure. Completion Date: March 1, 2024, May 1, 2024 and June 1, 2024 respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

View Audit 299909

Corrective Action Plans

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