Finding Text
Program(s) Affected
AL #93.558, Temporary Assistance for Needy Families, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period July 1,
2022 – September 30, 2024.
AL #93.575, Child Care and Development Block Grant, U.S. Department of Health and Human
Services, passed through Maine Department of Health and Human Services, agreement period
November 1, 2020 - June 30, 2024.
AL 93.596, Child Care and Development Block Grant, U.S. Department of Health and Human Services,
passed through Maine Department of Health and Human Services, agreement period November 1,
2020 - June 30, 2024.
Criteria
The Provider shall submit all of the reports listed to MDHHS in accordance with the established
deadlines. The Provider understands that the reports are due within the timeframes established and
that MDHHS will not make subsequent payment installments under this Agreement until such reports
are received, reviewed, and accepted.
Condition and Context
For contract CFS-23-8314, of the six reports haphazardly selected for testing, two did not have
auditable evidence of submission dates to determine if submission was timely, and two were filed
untimely.
For contract CFS-21-8711C and CFS-23-8711, of the two reports haphazardly selected for testing, one
was not submitted timely.
For contract CBH-21-3018B and CFS-23-3018, of the three reports haphazardly selected for testing,
one was not submitted timely.
Questioned Costs
N/A
Cause and Effect
Due to turnover in management, there was an inconsistent process to track preparation, review, and
submission of reports. This noncompliance could result in delayed payments under the contract.
Repeat Finding?
Not a repeat finding.
Recommendation
We recommend a system be developed to track report filing requirements and documentation of review
of reports be retained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with finding. See attached Planned Corrective Actions.