EIN: 010113840
UEI: HRNVHFQQKQ69
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 26, 2025 (518 days ago).
What is a management decision? →Criteria The Organization is responsible for ensuring they are following accrual accounting. Conditions and Context During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books. Effect The Organization understated the change in net assets by $197,000 in the current year. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
Show full finding ▾Hide full finding ▴Criteria The Organization is responsible for ensuring they are following accrual accounting. Conditions and Context During the audit we identified significant adjustments for expense and revenue which were not properly recognized for the year ended December 31, 2023. These items included grant revenue and subsequent receipts that were not accrued, with a total impact of approximately $340,000 increase in revenue. Expenses were not recorded in the proper period. Expenses increased $143,000. We recommend recording transactions using the invoice and bill functions in Quick Books. Effect The Organization understated the change in net assets by $197,000 in the current year. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to monthly and year end cutoff procedures to ensure revenue is reported in the correct period.
The receipt of funds from the MDOL or payment to subrecipients spanned calendar years, all funds were reported and accounted for. Adjustments were made to create bills/invoices to record amounts in the correct period. Revenue and expense related to these bills/invoices was then applied when funds were received or expended. Going forward, the ME AFL-CIO will use invoices in QuickBooks when sending invoices to MDOL. The invoice will be generated in the service period and the receivable will be booked against the invoice when funds are received. A similar process will be followed for payments to subrecipients. Bills will be generated in the service period and paid after MDOL funds are received.
Department Program Name and Agreement Number Peer Navigator - CT 12A 202204 20*2554 Registered Apprenticeship - 20220719*0195 Criteria The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement. Conditions and Context • No timesheets kept or approved by employee supervisors or management. • One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract. • Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract. • Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract. • Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract. • Management did not have CFDA numbers during the year to ensure compliance with requirements. Effect The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
Show full finding ▾Hide full finding ▴Department Program Name and Agreement Number Peer Navigator - CT 12A 202204 20*2554 Registered Apprenticeship - 20220719*0195 Criteria The Organization is responsible for ensuring direct costs and payroll costs charged to the program are for allowable costs and activities, posted to correct period, proper documentation is retained and expenditures are properly approved. To effectively manage the grant the agency should utilize the compliance supplement. Conditions and Context • No timesheets kept or approved by employee supervisors or management. • One out of 20 disbursements were not allocated correctly all for expenses charged to Peer Navigator contract. • Two out of 20 disbursements were not allocated correctly all for expenses charged to Registered Apprenticeship contract. • Two out of 20 disbursements lacked adequate support for expenses charged to Peer Navigator contract. • Six out of 20 disbursements lacked adequate support for expenses charged to Registered Apprenticeship contract. • Management did not have CFDA numbers during the year to ensure compliance with requirements. Effect The Organization did not have proper documentation or processes in place to ensure funds were spent appropriately. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to expense allocations and payroll to comply with the activities allowed requirements contained in CFDA Compliance Supplement.
All invoices and expenditures follow procedures outlined in the ME AFL-CIO Financial Management Policies and receive approval prior to payment being issued. All amounts charged to the award reflect amounts in budgets approved in the contract. The Organization is now requesting stipend recipients to sign receipts. Regarding the six out of 20 disbursements lacking adequate support for expenses charged to the Registered Apprenticeship contract, five of these six were individual pre-apprentice participants who were prohibited from completing our financial need pre-screening form and signing it. As an alternative process we interviewed these five individuals and interviewed their pre-release supervisors and confirmed financial need in all five cases. Management will research compliance with CFDA numbers at the beginning of the grant. All grant related expenses match approved expenses in accordance with the contracts and grant guidance. Moving forward, we will implement tracking by class in Quickbooks, more aggressively track time charged to awards, and again review the OMB Compliance Supplements for each award.
Department Program Name and Agreement Number Peer Navigator - CT 12A 202204 20*2554 Registered Apprenticeship - 20220719*0195 Criteria The Organization is responsible for ensuring the books and records agree to the SEFA. Conditions and Context The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA. Effect The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period. Recommendation We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Show full finding ▾Hide full finding ▴Department Program Name and Agreement Number Peer Navigator - CT 12A 202204 20*2554 Registered Apprenticeship - 20220719*0195 Criteria The Organization is responsible for ensuring the books and records agree to the SEFA. Conditions and Context The profit and loss report from Quickbooks did not agree to the revenue for individual grants during 2023. This report is used as supporting documentation for grant reporting and should agree to the SEFA. Effect The Organization did not have proper documentation or processes in place to ensure funds were recorded within the correct reporting period. Recommendation We recommend tracking grants by using the class or customer functions when recording revenue and expenses in QuickBooks. In addition, we recommend cumulatively reconciling invoices sent to Maine Department of Labor.
Going forward, the ME AFL-CIO will reconcile grants to the trial balance.
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.
Show full finding ▾Hide full finding ▴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.
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.
Department Program Name and Agreement Number Peer Navigator - CT 12A 202204 20*2554 Criteria The Organization is responsible for submitting quarterly financial reports. Conditions and Context The organization did not submit quarterly reports. Effect The Organization did not comply with reporting requirements. Recommendation We recommend the organization formalize the quarterly reporting process.
Show full finding ▾Hide full finding ▴Department Program Name and Agreement Number Peer Navigator - CT 12A 202204 20*2554 Criteria The Organization is responsible for submitting quarterly financial reports. Conditions and Context The organization did not submit quarterly reports. Effect The Organization did not comply with reporting requirements. Recommendation We recommend the organization formalize the quarterly reporting process.
Maine AFL-CIO will complete quarterly financial reports.
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