Corrective Action Plan for Current Year Findings
Grantee Name: Maine Community Action Association d/b/a Maine Community Action Partnership (MeCAP)
Federal Program: AL 93.647 – Social Services Research and Demonstration
Finding Reference: 2024-001
Type of Finding: Material Weakness in Internal Contro...
Corrective Action Plan for Current Year Findings
Grantee Name: Maine Community Action Association d/b/a Maine Community Action Partnership (MeCAP)
Federal Program: AL 93.647 – Social Services Research and Demonstration
Finding Reference: 2024-001
Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance
with Subrecipient Monitoring
CFDA Number: 93.647
Award Numbers: 90XP0450-01-05 and 90EDA0019-01-00
Fiscal Year: 2024
Finding Summary:
The auditor identified that subrecipient agreements under the 93.647 program did not include all
elements required by 2 CFR §200.332(a), and that MeCAP lacked a documented procedure for obtaining
and reviewing subrecipient audit reports.
Corrective Action Plan:
1. Subaward Template Revision
MeCAP will revise its standard subrecipient agreement template to include all Uniform
Guidance–required elements as outlined in 2 CFR §200.332(a), including but not limited to:
• Federal Award Identification (FAIN, ALN, federal agency name)
• Period of performance and budget
• Federal award project description
• Indirect cost rate (including identification of the de minimis rate, if applicable)
• FFATA reporting requirements
• R&D identification (if applicable)
• Contact information for the awarding official
A revised template will be implemented and used for all active and future subawards beginning July
15, 2025.
2. Subrecipient Audit Review Procedures
MeCAP will implement a formal policy and internal control procedure to:
• Obtain and review the Single Audit reports of all subrecipients who expend $750,000 or more in
federal awards annually;
• Use the Federal Audit Clearinghouse and/or direct communication with the subrecipient to obtain
the report;
• Review audit findings for relevance to the MeCAP-administered program and assess any required
follow-up or risk mitigation actions;
240 Bates Street | Lewiston, ME 04240
• Document this review in the subrecipient’s monitoring file.
The procedure will be included in the Organizational Policies and Procedures Manual and
communicated to all program and fiscal staff by August 15, 2025.
3. Training and Internal Communication
Program and finance staff responsible for subrecipient oversight will participate in a training
session covering:
• Uniform Guidance subrecipient monitoring requirements
• Changes to the subaward template
• The audit review protocol
Training will be conducted internally or through a third-party training provider by September 30,
2025.
Person(s) Responsible:
Executive Director, MeCAP
Lawrence Rugg
Contracted Fiscal Management, Fiscal Innovations Inc.
Expected Completion Date:
September 30, 2025