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Corrective Action Plans

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Finding 387991 (2023-070)
Material Weakness 2023
State of Maine
ME
Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information....
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: July 1, 2023, June 1, 2024 and June 15, 2024 respectively Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
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 387986 (2023-068)
Significant Deficiency 2023
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department partially agrees with the finding. The Department’s corrective action plan as well as the explanation and specific reasons for d...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department partially agrees with the finding. The Department’s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: July 31, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
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 387979 (2023-065)
Material Weakness 2023
State of Maine
ME
Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over the ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential informat...
Department: Redacted Title: ________ over the ________ and ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: July 1, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
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
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 387943 (2023-053)
Significant Deficiency 2023
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete...
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: June 30, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387939 (2023-024)
Material Weakness 2023
State of Maine
ME
Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete...
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: January 31, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387937 (2023-052)
Significant Deficiency 2023
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department partially agrees with the finding. The Department’s corrective action plan as well as the explanation and specific reasons for d...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department partially agrees with the finding. The Department’s corrective action plan as well as the explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete corrective action plan as well as the explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: July 31, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
Finding 387935 (2023-051)
Significant Deficiency 2023
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with the finding. The Department’s explanation and specific reasons for disa...
Department: Redacted Title: ________ over ________ and ________ needs improvement Questioned Costs: Redacted Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with the finding. The Department’s explanation and specific reasons for disagreement have been excluded to protect confidential information. The complete explanation and specific reasons for disagreement have been provided to the Office of the State Auditor under separate cover. Completion Date: N/A Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
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 387931 (2023-049)
Significant Deficiency 2023
State of Maine
ME
Significant Deficiency Special Tests & Provisions
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete...
Department: Redacted Title: ________ over ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: July 1, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
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 387927 (2023-023)
Material Weakness 2023
State of Maine
ME
Material Weakness Special Tests & Provisions
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The comp...
Department: Redacted Title: ________ over the ________ needs improvement Questioned Costs: Redacted Status: Corrective action in progress Corrective Action: The Department agrees with the finding. The Department’s corrective action plan has been excluded to protect confidential information. The complete corrective action plan has been provided to the Office of the State Auditor under separate cover. Completion Date: June 1, 2024 Agency Contact: Shirley Browne, Deputy State Controller, Office of the State Controller, 207-626-8423
View Audit 299909
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