Finding 1230059 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-17
Audit: 411338
Organization: Maine Sate Housing Authority (ME)

AI Summary

  • Core Issue: MaineHousing failed to submit required TANF reports on time, which is a repeat finding from the previous year.
  • Impacted Requirements: Timely submission of Monthly Financial Reports, Monthly Household Reports, Annual Program Projections Report, and Program Delivery Report is mandated by federal and state guidelines.
  • Recommended Follow-Up: Implement better tracking and review processes to ensure all TANF reports are submitted by their deadlines.

Finding Text

Finding 2025-003: Reporting – Temporary Assistance for Needy Families Federal Program: Temporary Assistance for Needy Families 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-23-201/OFI-25-201 Repeat Finding: This is a repeat finding Repeat Finding Number: 2024-003 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 2025, MaineHousing did not file its Monthly Financial Reports, Monthly Household Reports, annual Program Projections Report, or the Program Delivery Report on a timely basis. 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 may be inaccurate. Context – MaineHousing did not file its Monthly Financial Reports, Monthly Household Reports, Annual Program Projections Report or the Program Delivery Report on a timely basis. 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

2025-003: Reporting – Temporary Assistance for Needy Families 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 2025 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 regarding reporting requirements. The State of Maine DHHS verbally informed MaineHousing that all 2025 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 Control 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. This program was administered as part of a subrecipient agreement with the Maine Department of Health and Human Services (DHHS). Due to structural and fiscal changes at DHHS, MaineHousing concluded its administration of these TANF funds effective July 1, 2026. Proposed Completion Date: Completed in fall of 2025

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1230056 2025-004
    Material Weakness Repeat
  • 1230057 2025-001
    Material Weakness Repeat
  • 1230058 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.327 PERFORMANCE BASED CONTRACT ADMINISTRATOR PROGRAM $101.15M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $35.90M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $15.57M
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $3.93M
14.275 HOUSING TRUST FUND $2.55M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.34M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $2.05M
21.026 HOMEOWNER ASSISTANCE FUND $1.97M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $1.77M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $1.40M
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $1.20M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $986,617
14.267 CONTINUUM OF CARE PROGRAM $885,118
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $534,692
14.261 NATIONAL HOMELESS DATA ANALYSIS PROJECT (NHDAP) $460,633
14.921 OLDER ADULTS HOME MODIFICATION GRANT PROGRAM $371,220
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $365,250
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $187,450
14.879 MAINSTREAM VOUCHERS $183,489
14.326 PROJECT RENTAL ASSISTANCE PROGRAM OF THE SECTION 811 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES (811 PRA). $102,661
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $31,840
14.913 HEALTHY HOMES PRODUCTION PROGRAM $25,086