Finding Text
2024-002: Reporting – Low Income Home Energy Assistance Program Federal Program: Low Income Home Energy Assistance/COVID-19 – Low Income Home Energy Assistance – American Rescue Plan Act Assistance Listing No.: 93.568 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Federal Award Identification Number: 2401MELIEA/2501MELIEA/2401MELIEI/COVID-19 2101MEE5C6 Repeat Finding: This is not a repeat finding Criteria – MaineHousing is required to review and submit certain annual, monthly and quarterly reports as part of its administration of the LIHEAP program. Condition – MaineHousing filed certain reports after the required reporting deadlines, including the Federal Financial Report (SF-425), Performance Data Report, Carryover and Reallotment Report and Annual Report on Households Assisted by LIHEAP. In addition, not all reports had clear documentation that supervisory review was completed. Questioned costs – None. Cause – Turnover within the LIHEAP department delayed the review and submission of the reports noted above. Effect or potential effect – Reports are not submitted in accordance with federal guidelines and amounts within those reports may not be accurate. Context – Our sample of reports was a statistically valid sample. Recommendation – MaineHousing should enhance controls over reporting to ensure that due dates are monitored and adhered to. In addition, supervisory review of all reports should be clearly documented and retained by the individual performing the review. Views of responsible officials – Management’s response is included in “Management’s Views and Corrective Action Plan” included at the end of this report after the Summary Schedule of Prior Audit Findings.