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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 387954 (2023-059)
Significant Deficiency 2023
State of Maine
ME
Subrecipient Monitoring § 200.303 § 200.332 § 200.521
Department: Economic and Community Development Title: Internal control over CSLFRF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department engaged with their contractor to review single audits for all subrecipient...
Department: Economic and Community Development Title: Internal control over CSLFRF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department engaged with their contractor to review single audits for all subrecipients receiving more than $750,000 in aggregate federal funding. The contractor will raise any findings to the attention of DECD staff who will then issue a management decision letter in keeping with federal regulations. The Department will continue its own review in conjunction with that of the contractor and address findings or concerns with subrecipients to ensure that findings are addressed and that chances of recurrence are mitigated. Completion Date: February 21, 2024 and ongoing respectively Agency Contact: Denise Garland, Deputy Commissioner, DECD, 207-624-7496
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 387952 (2023-057)
Material Weakness 2023
State of Maine
ME
Reporting Subrecipient Monitoring § 200.303 § 200.510
Department: Administrative and Financial Services Title: Internal control over the submission of HAF Program SEFA reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will institute a more rigorous review process for the SEFA goin...
Department: Administrative and Financial Services Title: Internal control over the submission of HAF Program SEFA reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will institute a more rigorous review process for the SEFA going forward. Completion Date: August 31, 2024 Agency Contact: Marilyn Leimbach, Director, Security and Employment Service Center, DFPS, DAFS, 207-248-2556
View Audit 299909
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 387929 (2023-048)
Material Weakness 2023
State of Maine
ME
Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review the single case where the claimant received multiple consecutive two-week work-search waivers by answering the...
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review the single case where the claimant received multiple consecutive two-week work-search waivers by answering they were starting new employment. We will review to formulate new controls once the initial two-week period ends and the claimant continues to file for benefits to determine why the new employment did not commence as reported. The Department will conduct refresher training for staff to address the findings that were the result of staff errors. Completion Date: December 31, 2024 and November 11, 2024 respectively Agency Contact: Laura Boyett, Director, Bureau of Unemployment Compensation, DOL, 207-621-5156
View Audit 299909
Finding 387904 (2023-047)
Significant Deficiency 2023
State of Maine
ME
Subrecipient Monitoring § 200.303 § 200.332
Department: Education Title: Internal control over CACFP subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will update the newly established risk evaluation tool, with new auditor suggestions. The Depa...
Department: Education Title: Internal control over CACFP subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will update the newly established risk evaluation tool, with new auditor suggestions. The Department will enhance the policies and procedures to ensure that the audit reports for all subrecipients receiving over $750,000 in Federal Awards requiring audits are properly tracked, received, and reviewed. The Department will enhance documentation to support the reasons for late or missing audit reports. The Department will implement a process to ensure that all reviews are fully completed within the allotted timeframe. Completion Date: April 1, 2024 (first item), May 1, 2024 (second item) and June 1, 2024 (third and fourth items) Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 299909
Finding 387903 (2023-046)
Material Weakness 2023
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403
Department: Education Title: Internal control over CACFP eligibility determination and claim reimbursement procedures needs improvement Questioned Costs: Known: $19,362 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will create a property type form, us...
Department: Education Title: Internal control over CACFP eligibility determination and claim reimbursement procedures needs improvement Questioned Costs: Known: $19,362 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will create a property type form, using USDA Regulations, and will share the form with small facilities. The Department will add the form to the new application and will be stored throughout the year. The Department will add an enhancement request for a warning and attestation for the collection of “in and out” records to substantiate the claiming of meals over the licensed capacity. The Department will implement a two-step claim verification process for each sponsoring agency which requires a two-person internal approval prior to a claim submission. Completion Date: July 31, 2024, October 31, 2024, April 30, 2024 and August 31, 2024 respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 299909 Questioned Costs: $1
Finding 387899 (2023-077)
Material Weakness 2023
State of Maine
ME
Cash Management Subrecipient Monitoring § 200.303 § 200.305
Department: Health and Human Services Title: Internal control over subrecipient cash management 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 believes that ...
Department: Health and Human Services Title: Internal control over subrecipient cash management 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 believes that we are in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement is as close as administratively feasible. The Department's procedures related to cash management include: reconciling payments to expenditures quarterly and monitoring subrecipient's audits. The Department's subrecipients not only are required to have Single Audits but also are required to have audited financial statements and audited Schedule of Expenditures of Department Awards at a lower threshold than that of the Single Audit through the Department's rule, Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP). This rule also defines a major program at a much lower threshold than the Uniform Guidance, so far more programs get tested annually than just Single Audits alone. Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075
View Audit 299909
Finding 387897 (2023-045)
Significant Deficiency 2023
State of Maine
ME
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will contact the Federal Awarding Agency to identify steps neede...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over WIC cash balances needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will contact the Federal Awarding Agency to identify steps needed to resolve cash discrepancy. Completion Date: December 31, 2024 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 299909
Finding 387895 (2023-044)
Material Weakness 2023
State of Maine
ME
Subrecipient Monitoring Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will continue training and finalizing processes with DHHS Internal Audit for ongoing complet...
Department: Health and Human Services Title: Internal control over WIC subrecipient monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will continue training and finalizing processes with DHHS Internal Audit for ongoing completion of the financial component of MERs. Completion Date: June 1, 2024 Agency Contact: Ginger Roberts-Scott, Senior Health Program Manager, DHHS, 207-287-5342
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
Finding 387875 (2023-038)
Material Weakness 2023
State of Maine
ME
Allowable Costs / Cost Principles School Nutrition Programs Subrecipient Monitoring § 200.303 § 200.403
Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: ...
Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will adjust the one-time exception procedure to include the procedure for downward adjustments and tracking of sponsor requested downward adjustments. The Department will adjust the SFSP application/site information sheet approval and update procedures to include instructions on documentation needs. Requests for site information sheet changes will be documented and maintained in CNPweb. CNPweb ticket requests have been submitted to ensure downward adjustments are tracked in CNPweb. CNPweb ticket requests have been submitted to ensure site information sheet changes are date stamped. Completion Date: March 12, 2024 (first and second items), March 1, 2025 (third item) and June 9, 2022 (fourth item) Agency Contact: Adriane Ackroyd, Assistant Director Child Nutrition, DOE, 207-592-1722
View Audit 299909
Finding 387874 (2023-037)
Material Weakness 2023
State of Maine
ME
Subrecipient Monitoring § 200.303
Department: Education Title: Internal control over CNC special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The existing procedure for monitoring FFATA reporting now includes Child Nutrition Awards as of 7/1/23. Completion Date: July 1, ...
Department: Education Title: Internal control over CNC special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The existing procedure for monitoring FFATA reporting now includes Child Nutrition Awards as of 7/1/23. Completion Date: July 1, 2024 Agency Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161
View Audit 299909
Finding 387872 (2023-035)
Significant Deficiency 2023
State of Maine
ME
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Special Tests & Provisions § 200.303
Department: Health and Human Services Title: Internal control over SNAP EBT card security needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: Although the Department agrees that errors were identified, these data entry er...
Department: Health and Human Services Title: Internal control over SNAP EBT card security needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: Although the Department agrees that errors were identified, these data entry errors were clerical in nature, and do not impact the security of our returned EBT cards. The Standard Operating Procedure for processing returned EBT cards does segregate duties sufficiently. First, all returned cards are received by District Operations in the Lewiston Regional Office, and they are distributed to a separate resource for processing. Second, a clerical resource in the Lewiston office reviews the case to determine the appropriate course of action, and then subsequently takes and logs that action (in spreadsheets and in ACES). Third, the EBT manager performs quality checks on the logs to ensure the proper handling of the cards/cases. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481
View Audit 299909
Finding 387870 (2023-033)
Material Weakness 2023
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over automated SNAP eligibility certification periods needs improvement Questioned Costs: Known: $18,090 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department has the necessary policies and procedu...
Department: Health and Human Services Title: Internal control over automated SNAP eligibility certification periods needs improvement Questioned Costs: Known: $18,090 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department has the necessary policies and procedures in place regarding providing households with correct certification period lengths. The Department has previously identified that some household’s six-month reports would be withdrawn incorrectly, at times. Over the course of approximately three years the Department has identified the causes of this error, the final of which is scheduled to be completed June 7, 2024. Completion Date: June 7, 2024 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481
View Audit 299909 Questioned Costs: $1
Finding 387869 (2023-032)
Material Weakness 2023
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over Medicaid and SNAP deceased client cases needs improvement Questioned Costs: Known: $8,329 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will complete a follow up of cases noted in the...
Department: Health and Human Services Title: Internal control over Medicaid and SNAP deceased client cases needs improvement Questioned Costs: Known: $8,329 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will complete a follow up of cases noted in the "condition" section of the finding. Responsible party: MC Program Integrity and ES Special Project teams. The Department will review and update standard operating procedures (SOP) clarifying the Program Integrity team as responsible for working on DOD reports timely with enhanced oversight procedures. Responsible party: Program Manager team Completion Date: June 30, 2024 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481
View Audit 299909 Questioned Costs: $1
Finding 387868 (2023-031)
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 SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $7,491 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The management of OFI will review the operatin...
Department: Health and Human Services Title: Internal control over SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $7,491 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The management of OFI will review the operating procedures to identify opportunities for improvement and distribute to all staff involved. Completion Date: June 1, 2024 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481
View Audit 299909 Questioned Costs: $1
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