Finding 1155335 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-25
Audit: 367570
Organization: Maine Sate Housing Authority (ME)

AI Summary

  • Core Issue: MaineHousing submitted key reports for the Low Income Home Energy Assistance Program late and without proper supervisory documentation.
  • Impacted Requirements: Timely submission of annual, monthly, and quarterly reports is mandated by federal guidelines.
  • Recommended Follow-Up: Improve reporting controls to ensure deadlines are met and maintain clear documentation of supervisory reviews.

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.

Corrective Action Plan

2024-002: Reporting - Low Income Energy Assistance Program Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that certain reports such as the Federal Financial Report, Performance Data report, Carryover and Reallotment Report, and the Annual Households report were filed after the required reporting deadlines. Additionally, we agree that not all reports had clear documentation showing the supervisory review was completed. This issue occurred due to staff turnover within LIHEAP, within the Fiscal Team, and within the EHS Department overall. Additionally, there were questions as to who was responsible for inputting the information, who was responsible for submitting the reports, and when certain reports were due. EHS is in the process of developing and implementing the use of an up-to-date report tracking spreadsheet for the Department. As part of the training for newly onboarded staff, such as the new department Director, the newly hired Quality Contral Specialist, and the newly hired Fiscal Compliance Coordinator, EHS has also identified who is responsible for maintaining the tracking spreadsheet, identified who is responsible for the information contained in specific reports, identified who is responsible for submitting each report, and identified who is responsible for updating the department calendar with reminders for report due dates. This spreadsheet will help ensure that all reports are submitted accurately and in a timely manner in accordance with federal guidelines. The new tracking spreadsheets and process will be fully implemented by the end of October 2025. Proposed Completion Date: October 2025

Categories

Reporting

Other Findings in this Audit

  • 1155332 2024-001
    Material Weakness Repeat
  • 1155333 2024-001
    Material Weakness Repeat
  • 1155334 2024-002
    Material Weakness Repeat
  • 1155336 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.327 Performance Based Contract Administrator Program $91.43M
21.026 Homeowner Assistance Fund $10.79M
81.042 Weatherization Assistance for Low-Income Persons $9.60M
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.31M
14.275 Housing Trust Fund $4.40M
14.239 Home Investment Partnerships Program $4.19M
21.023 Emergency Rental Assistance Program $3.55M
93.558 Temporary Assistance for Needy Families $3.01M
93.568 Low-Income Home Energy Assistance $2.82M
14.231 Emergency Solutions Grant Program $1.39M
14.871 Section 8 Housing Choice Vouchers $1.11M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $974,834
14.U01 Recovery Housing Program $897,442
14.267 Continuum of Care Program $542,790
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $534,708
14.261 National Homeless Data Analysis Project (nhdap) $326,358
14.921 Older Adults Home Modification Grant Program $256,935
14.900 Lead Hazard Reduction Grant Program $237,717
14.879 Mainstream Vouchers $176,893
14.896 Family Self-Sufficiency Program $90,121
14.326 Project Rental Assistance Demonstration (pra Demo) Program of Section 811 Supportive Housing for Persons with Disabilities $89,413