Finding 498708 (2023-004)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321405
Organization: Maine Afl-Cio (ME)
Auditor: Pgm LLC

AI Summary

  • Core Issue: The organization lacks proper documentation for monitoring subrecipients.
  • Impacted Requirements: Annual site visits, debarment checks, and financial statement reviews are not documented.
  • Recommended Follow-Up: Formalize the monitoring process for subrecipients to ensure compliance.

Finding Text

Department Program Name and Agreement Number Department of Treasury 21.027 Coronavirus state and local fiscal recovery funds Criteria The Organization is responsible for monitoring subrecipients. Conditions and Context The organization did not have proper documentation of annual site visits, debarment and review of subrecipient financial statements. Effect The Organization did not have proper documentation or processes in place to ensure subrecipients were monitored. Recommendation We recommend the organization formalize the process of subrecipients.

Corrective Action Plan

Annual site visits and initial checks for debarment prior to engaging in contracts with subrecipients were completed, they were not adequately documented. The Maine AFL-CIO will formalize a process for annual site visits, document those and include a process to review subrecipient financial statements more closely. We closely review all invoices received from subrecipients and we are working very closely with subrecipient organizations in a way that makes it clear that organizations are using funds in compliance with the Federal awards. Maine AFL-CIO staff and the Project Manager routinely collaborates with and oversees the work of subrecipient organizations.

Categories

Subrecipient Monitoring Procurement, Suspension & Debarment

Other Findings in this Audit

  • 498705 2023-001
    Material Weakness
  • 498706 2023-002
    Material Weakness
  • 498707 2023-003
    Material Weakness
  • 498709 2023-005
    Significant Deficiency
  • 498710 2023-001
    Material Weakness
  • 498711 2023-002
    Material Weakness
  • 498712 2023-003
    Material Weakness
  • 498713 2023-001
    Material Weakness
  • 498714 2023-002
    Material Weakness
  • 498715 2023-003
    Material Weakness
  • 498716 2023-001
    Material Weakness
  • 498717 2023-002
    Material Weakness
  • 498718 2023-003
    Material Weakness
  • 498719 2023-004
    Significant Deficiency
  • 1075147 2023-001
    Material Weakness
  • 1075148 2023-002
    Material Weakness
  • 1075149 2023-003
    Material Weakness
  • 1075150 2023-004
    Significant Deficiency
  • 1075151 2023-005
    Significant Deficiency
  • 1075152 2023-001
    Material Weakness
  • 1075153 2023-002
    Material Weakness
  • 1075154 2023-003
    Material Weakness
  • 1075155 2023-001
    Material Weakness
  • 1075156 2023-002
    Material Weakness
  • 1075157 2023-003
    Material Weakness
  • 1075158 2023-001
    Material Weakness
  • 1075159 2023-002
    Material Weakness
  • 1075160 2023-003
    Material Weakness
  • 1075161 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.225 Unemployment Insurance $473,972
17.285 Registered Apprenticeship $397,294
21.027 Coronavirus State and Local Fiscal Recovery Funds $60,081