FAC Explorer

Finding 1175071 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-02-24
Audit: 388693
Organization: Community Health and Counseling Services (ME)
Auditor: BDMP ASSURANCE LLP

AI Summary

  • Core Issue: One report was submitted late, violating the agreement's deadlines.
  • Impacted Requirements: Timely submission of reports is essential for continued payment under the agreement.
  • Recommended Follow-Up: Implement a tracking system and calendar reminders to ensure reports are submitted on time.

Finding Text

Finding 2025-001 Program Affected AL 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services (MAAP Program Number CBH-24-1001C) – Agreement period July 1, 2024 through March 31, 2025. Criteria The Agency shall submit all of the reports listed to the Maine Department of Helath and Human Services (the Department) in accordance with the deadlines established. The Agency understands that the reports are due within the timeframes established and that the Department will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted. Condition and Context Of the two reports haphazardly selected for testing, one was not submitted timely. Questioned Costs None noted. Cause and Effect Due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation BerryDunn recommends the Agency retain a tracking file and encourage calendar reminders to prevent late filings. Views of Responsible Officials and Corrective Action Plan Management agrees with the finding. See attached Corrective Action Plan.

Corrective Action Plan

Section II—Financial Statement Findings Finding 2025-001 Program Affected AL 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services (MAAP Program Number CBH-24-1001C) – Agreement period July 1, 2024, through March 31, 2025. Criteria The Agency shall submit all of the reports listed to the Maine Department of Health and Human Services (the Department) in accordance with the deadlines established. The Agency understands that the reports are due within the timeframes established and that the Department will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted. Condition and Context Of the two reports haphazardly selected for testing, one was not submitted timely Corrective Action Plan Report deadlines are tracked by the finance team. We have further refined tracking steps to ensure that reports are not marked completed until emails have been successfully sent to DHHS. Responsible Official: Kathie Norwood, Finance Director Implementation Date: 2/21/2025

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $988,112
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $444,252
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $107,239
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $81,264
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $81,264
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $80,983
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $72,101
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $55,806
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $55,806
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $26,295
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $3,415