Finding 1155336 (2024-003)

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 failed to submit the Agreement Closeout Report on time and did not retain evidence for other required reports.
  • Impacted Requirements: This affects compliance with federal and state reporting guidelines for the TANF program.
  • Recommended Follow-Up: Improve tracking and review processes for TANF reports to ensure timely submissions and adherence to deadlines.

Finding Text

2024-003: Reporting – Temporary Assistance for Needy Families (TANF) State Programs Federal Program: Temporary Assistance for Needy Families (TANF) State Programs Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Maine State Department of Health and Human Services Federal Award Identification Number: OFI MOU 11/8/17 Repeat Finding: This is not a repeat finding Criteria – MaineHousing is required to submit certain monthly and annual reports to the State of Maine Department of Health and Human Services as part of its administration of the TANF program. Condition – During 2024, MaineHousing did not file its Agreement Closeout Report on a timely basis. Formal evidence of submission of the Program Delivery Report, Program Projections Report, and Monthly Household Reports was not retained. Questioned costs – None. Cause – Turnover within the TANF department delayed the review and submission of the reports noted above. Effect or potential effect – Reports are not submitted in accordance with federal or state guidelines and amounts within the reports might not be accurate. Context – Our sample of reports was a statistically valid sample. Recommendation – MaineHousing should enhance controls over the tracking, completion and review of TANF reporting to ensure that due dates are monitored and adhered to. 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

2024-003: Reporting – Temporary Assistance for Needy Families (TANF) State Programs Name of Contact Person(s): 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 for 2024 the Program Delivery Report, the Program Projections Report, and many of the Monthly Household reports did not have evidence of submission and that the Closeout Report was not filed timely. This issue occurred due to staff turnover within the LIHEAP Team, within the Fiscal Team, and within the EHS Department overall, as well as due to an insufficient monitoring process or what was required. The State of Maine DHHS verbally informed MaineHousing that all 2024 reporting requirements have been satisfied. 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 for all programs are submitted accurately and in a timely manner in accordance with state guidelines for report submission. Additionally, EHS walked through the process and what is required with a representative from Maine DHHS. For TANF, this process and tracking has been fully implemented. Proposed Completion Date: Completed

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1155332 2024-001
    Material Weakness Repeat
  • 1155333 2024-001
    Material Weakness Repeat
  • 1155334 2024-002
    Material Weakness Repeat
  • 1155335 2024-002
    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