Corrective Action Plans

Finding 388051 (2023-095)

Significant Deficiency 2023

State of Maine

ME

Procurement, Suspension & Debarment § 200.303 § 200.318

Department: Administrative and Financial Services Title: Internal control over conflict of interest requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will add updated verbiage to the service contract and IT service contract ...

Department: Administrative and Financial Services Title: Internal control over conflict of interest requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will add updated verbiage to the service contract and IT service contract templates. The Department will notify agencies of the updated contract and transition timeline to accommodate contract negotiations in process. The Department will require the mandatory use of new contract templates. The Department will revise the NOI-PJF to include statutory reference and departmental attestation to conflict of interest. The Department will revise PJF guidance documents to include direction regarding conflict of interest acknowledgement/attestation. The Department will require the mandatory use of the revised NOI-PJF form. Completion Date: March 31, 2024 (first, second and fourth items), April 15, 2024 (fifth item) and July 31, 2024 (third and sixth items) Agency Contact: David Morris, Acting Chief Procurement Officer, DAFS, 207-624-7335

View Audit 299909

Finding 388050 (2023-094)

Significant Deficiency 2023

State of Maine

ME

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

Department: Health and Human Services Title: Internal control over Medicaid drug rebates needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: As a part of the quarterly drug rebate invoicing cycle, the pharmacy unit drug rebate team will review and approv...

Department: Health and Human Services Title: Internal control over Medicaid drug rebates needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: As a part of the quarterly drug rebate invoicing cycle, the pharmacy unit drug rebate team will review and approve the pre-invoicing variances prior to the generation of invoices. On a quarterly basis, the QA team will review a sample of medical claim drug lines to calculate the drug utilization and compare that to PRIMS and confirm that the invoice is calculated correctly. Completion Date: May 31, 2024 and June 15, 2024 respectively Agency Contact: Michelle Probert, Director, Office of MaineCare Services, DHHS, 207-287-2093

View Audit 299909

Finding 388049 (2023-093)

Significant Deficiency 2023

State of Maine

ME

Allowable Costs / Cost Principles § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over Medicaid cost of care deductions needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s State Adjustment Supervisor and Provider Relations Manager will work with OFI to requ...

Department: Health and Human Services Title: Internal control over Medicaid cost of care deductions needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s State Adjustment Supervisor and Provider Relations Manager will work with OFI to request the COC manual change report be sent to the State Adjustment Unit. The State Adjustment Unit will QA the claims report received by the vendor and compare it to the OFI report to assure accurate reporting of cost of care changes for affected members. Completion Date: April 30, 2024 Agency Contact: Michelle Probert, Director, Office of MaineCare Services, DHHS, 207-287-2093

View Audit 299909

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 388035 (2023-090)

Significant Deficiency 2023

State of Maine

ME

Matching / Level of Effort / Earmarking § 200.303

Department: Health and Human Services Title: Internal control over Adoption Assistance – Title IV-E level of effort needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will create a new folder on its shared drive to store all the needed do...

Department: Health and Human Services Title: Internal control over Adoption Assistance – Title IV-E level of effort needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will create a new folder on its shared drive to store all the needed documentation. The Adoption Savings standard operating procedure will also be updated to include what and where this information must be stored. Completion Date: May 1, 2024 Agency Contact: John Feeney, Chief Operating Officer, OCFS, DHHS, 207- 626-8614

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

View Audit 299909

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

View Audit 299909

Finding 388011 (2023-078)

Material Weakness 2023

State of Maine

ME

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332

Department: Health and Human Services Title: Internal control over TANF subrecipient risk evaluation 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 Departmen...

Department: Health and Human Services Title: Internal control over TANF subrecipient risk evaluation 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 Department has subrecipient monitoring procedures for all of its subrecipients whether they were competitively bid or not. The first assessment of risk, as noted in the finding, is when a subaward is competitively bid. Secondly, another risk assessment built into the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP), requires higher risk subrecipients to undergo a higher level of testing. Additionally, there are audit and review requirements at a much lower threshold than that of the Uniform Guidance (UG). Finally, the Social Service Unit of the Division of Audit performs a risk assessment and tests transactions for those subrecipients that have been determined to be higher risk. The Department's subrecipient monitoring procedures ensures that we comply with the UG 200.332(d) Pass-through entity (PTE) monitoring of the subrecipient must include: 1) Review of financial and performance reports. 2) Following-up and ensuring that subrecipients take timely and appropriate action on all deficiencies. 3) Issues management decisions. 4) PTE is responsible for resolving audit findings specifically related to the subaward. Based on the Department's MAAP rules we ensure we comply with UG 200.332(e) Depending on the PTE's assessment of risk, the following tools may be useful: 1) Training and technical assistance. 2) On-site reviews. 3) Arranging for agreed upon procedures. The Department covers #3 by ensuring that all of our subrecipients have a requirement to submit to the Department a/an Audit, Review or Schedule of Expenditures of Department Awards (SEDA). Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075

View Audit 299909

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

View Audit 299909

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 388003 (2023-087)

Significant Deficiency 2023

State of Maine

ME

Allowable Costs / Cost Principles § 200.303 § 200.403

Department: Administrative and Financial Services Health and Human Services Title: Internal control over DHHS allocated costs needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will implement additional p...

Department: Administrative and Financial Services Health and Human Services Title: Internal control over DHHS allocated costs needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will implement additional procedures for communicating back and forth with OCFS regarding changes to the Cost Allocation Plan. The DHHS Financial Service Center will review and enhance current monitoring procedures to ensure costs are being allocated as expected within Federal regulations. Completion Date: December 31, 2024 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626

View Audit 299909

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 387989 (2023-069)

Material Weakness 2023

State of Maine

ME

Subrecipient Monitoring § 200.303 § 200.332

Department: Health and Human Services Title: Internal control over ICA program subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will establish a plan to ensure that a final review of contracts is compl...

Department: Health and Human Services Title: Internal control over ICA program subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will establish a plan to ensure that a final review of contracts is completed to confirm that accurate Federal award identification information is included and documented prior to being sent to the provider for signing. The Department will begin using the established plan to ensure that a final review of contracts is completed to confirm that accurate Federal award identification information is included and documented prior to being sent to the provider for signing. The Department will re-evaluate the risk of current providers to determine the appropriate monitoring activities. The Department team will establish a plan to ensure that they receive, review, and approve all financial and performance reports within 10 business days of receipt. The Department will begin using the established plan to receive, review, and approve all financial and performance reports within 10 business days of receipt. Completion Date: April 30, 2024 (first item), May 31, 2024 (second, third and fourth items) and June 30, 2024 (fifth item) Agency Contact: Eden Silverthorne, Associate Director, Office of Population Health Equity (CDC OPHE PSM II), 207-441-1090

View Audit 299909

Finding 387983 (2023-067)

Significant Deficiency 2023

State of Maine

ME

Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313 § 200.332

Department: Education Title: Internal control over ESF subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: During the review of ESF applications, the Office of Federal Emergency Relief Programs (OFERP) team will confirm...

Department: Education Title: Internal control over ESF subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: During the review of ESF applications, the Office of Federal Emergency Relief Programs (OFERP) team will confirm that equipment purchases are denoted in the equipment budget category of the application. Equipment inventories and real property lists will be collected during the subrecipient monitoring process from school administrative units (SAUs) and reviewed for compliance by the OFERP team. Completion Date: Ongoing and July 1, 2024 respectively Agency Contact: Shelly Chasse-Johndro, Director of OFERP, DOE, 207-458-3180

View Audit 299909

Finding 387982 (2023-066)

Significant Deficiency 2023

State of Maine

ME

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Department: Education Title: Internal control over ESF special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The department has implemented a new procedure in FY24 to review project descriptions and reconcile subawards repo...

Department: Education Title: Internal control over ESF special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The department has implemented a new procedure in FY24 to review project descriptions and reconcile subawards reported between USA Spending and Advantage. Completion Date: June 30, 2024 Agency Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161

View Audit 299909

Finding 387977 (2023-064)

Material Weakness 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Department: Education Title: Internal control over ESF expenditures needs improvement Questioned Costs: Known: $161,468 Likely: $7,308,277 Status: Management’s opinion is that corrective action is not required Corrective Action: The Maine Department of Education (MDOE) disagrees with the identifie...

Department: Education Title: Internal control over ESF expenditures needs improvement Questioned Costs: Known: $161,468 Likely: $7,308,277 Status: Management’s opinion is that corrective action is not required Corrective Action: The Maine Department of Education (MDOE) disagrees with the identified questioned costs. The FERP utilized guidance provided by the U.S. Department of Education (grantor) and conferred in writing with Maine’s assigned U.S. Department of Education program officer throughout the Education Stabilization Fund application review process. The Maine Department of Education’s FERP provided the auditor with the grantor’s guidance which clearly states that the questioned costs were allowable, reasonable, and necessary to prepare, prevent, and respond to the COVID-19 pandemic. Throughout the application review process, FERP utilized ESF federal statutory language and the grantor’s published guidance to determine allowability. Once funding applications were approved, SAUs requested reimbursement from the FERP for the approved costs outlined in the school administrative unit (SAU) application. The FERP reviewed SAU reimbursement requests and provided payment for approved expenses. The ESF costs outlined in this finding were allowable, reasonable, and necessary to prepare, prevent, and respond to the COVID-19 pandemic. Completion Date: N/A Agency Contact: Shelly Chasse-Johndro, Director of OFERP, DOE, 207-458-3180

View Audit 299909 Questioned Costs: $1

Finding 387965 (2023-063)

Significant Deficiency 2023

State of Maine

ME

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

Department: Education Title: Internal control over Special Education subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review the current procedure regarding the notification of management decisions rel...

Department: Education Title: Internal control over Special Education subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review the current procedure regarding the notification of management decisions related to audit findings and corrective action, to strengthen the areas where prior notifications were missed. Completion Date: April 30, 2024 Agency Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161

View Audit 299909

Corrective Action Plans

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