Finding 1205112 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 396794
Organization: Amistad, Inc. (ME)

AI Summary

  • Core Issue: Two required quarterly reports were submitted late due to management oversight.
  • Impacted Requirements: Reports must be submitted within fifteen days after each month or thirty days after each quarter.
  • Recommended Follow-up: Management should implement checklists to ensure timely and accurate report submissions in the future.

Finding Text

Criteria: The Organization’s agreements carry with them certain periodic reporting requirements that are due either fifteen days following the close of each month, or thirty days following the close of each quarter. Condition: We noted two instances in which certain required reports were submitted late. Known Questioned Costs: None Likely Questioned Costs: None Context: As part of our testing of the quarterly reporting requirements for ALN 93.958, we noted two instances in which a required quarterly report was submitted after the required deadline. Cause: Management oversight. Effect: Untimely filing of reports could result in delays in future funding or funds received being returned to the grantor. Repeat Finding: No Recommendation: We encourage the Organization to continue its efforts to ensure that all contract reports are submitted timely in the future. Views of responsible officials and planned corrective action: Management is creating checklists to ensure all performance and financial reports are properly completed, reviewed, and timely filed.

Corrective Action Plan

Noncompliance with Reporting Requirements

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.958 Peer Run Recovery Centers $213,522
14.231 Temporary Rapid Re-Housing Program - Covid 19 $158,104
93.493 Freedom Place $111,800
14.231 Targeted Rapid Re-Housing Program $104,685
16.838 Comprehensive Opioid Abuse Site-based Program $75,573
93.270 Syringe Services Program $46,841
93.243 Distribution of Harm Reduction Access in Rural Maine Areas (DHARMA) $37,200
93.788 Syringe Services Program $27,922
93.940 Syringe Services Program $20,043
93.977 Syringe Services Program $14,771
93.136 Syringe Services Program $13,384
93.488 Strengthening Syringe Services Program $11,347
97.024 Emergency Food and Shelter National Board Program - Phase 41 $3,000