EIN: 010317103
UEI: KU2JM3EVC5N5
Audited by: One River CPAs
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. 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 September 30, 2026 (26 days from today).
What is a management decision? →2025-001 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards and Reporting for Maine DHHS 93.044, 93.045, 93.053 Aging Cluster and Maine DHHS 93.778 Medical Assistance Program (Significant Deficiency in Internal Controls over Compliance and Noncompliance) Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508(b) The auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Federal reporting standards require the timely and accurate filing of reports as required by pass-through grantor agreements. Condition and Context: Agreement Closeout Report filed for the Agreement ADS-24-3355B (Medical Assistance Program) for the component period ended 9/30/24 was filed late by 3 days. Federal expenditures were understated for Agreement ADS-24-3355B (93.791 Money Follows the Person Rebalancing Demonstration) by $59,405 due to errors in reconciling grant reports to the SEFA. For the Agreement ADS-24-3004C reporting for the component period ended 9/30/24 contained inaccuracies resulting from budgeted percentage of expenses reimbursable by state and federal agreement funds. Cause: There is a gap in training and understanding of the instructions for the Maine DHHS Agreement Closeout Report and Quarterly Financial Report. There are insufficient internal controls over the preparation, review, and documentation process for the SEFA and supporting documents. Effect: The Agreement Closeout Report was filed 3 days late. Agreement Cost Sharing percentages were incorrectly used on reporting forms. Key information was omitted which prevented the quarterly reports from calculating the amounts due to or from the Agency. Errors in reporting can lead to issues in reconciling and tracking of awards earned and recognized in the financial statements. They could also lead to findings and corrective action with funders. Recommendation: Management should review their processes and procedures over preparation and review of reporting, and for tracking of reporting deadlines. Both the preparer and reviewer should have a clear understanding of the required elements and instructions. As part of the review, required elements should be vouched to original source documents including copies of awards, grant reports, and the trial balance profit and loss reports. Any inconsistencies should be resolved before submission. Management should consider training for staff tasked with completing, reviewing, and filing these reports. Views of Responsible Officials and Planned Corrective Actions: Management will review and update processes and procedures over reporting and additional training will be provided as needed to ensure accurate grant reporting and compliance.
Show full finding ▾Hide full finding ▴2025-001 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards and Reporting for Maine DHHS 93.044, 93.045, 93.053 Aging Cluster and Maine DHHS 93.778 Medical Assistance Program (Significant Deficiency in Internal Controls over Compliance and Noncompliance) Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508(b) The auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Federal reporting standards require the timely and accurate filing of reports as required by pass-through grantor agreements. Condition and Context: Agreement Closeout Report filed for the Agreement ADS-24-3355B (Medical Assistance Program) for the component period ended 9/30/24 was filed late by 3 days. Federal expenditures were understated for Agreement ADS-24-3355B (93.791 Money Follows the Person Rebalancing Demonstration) by $59,405 due to errors in reconciling grant reports to the SEFA. For the Agreement ADS-24-3004C reporting for the component period ended 9/30/24 contained inaccuracies resulting from budgeted percentage of expenses reimbursable by state and federal agreement funds. Cause: There is a gap in training and understanding of the instructions for the Maine DHHS Agreement Closeout Report and Quarterly Financial Report. There are insufficient internal controls over the preparation, review, and documentation process for the SEFA and supporting documents. Effect: The Agreement Closeout Report was filed 3 days late. Agreement Cost Sharing percentages were incorrectly used on reporting forms. Key information was omitted which prevented the quarterly reports from calculating the amounts due to or from the Agency. Errors in reporting can lead to issues in reconciling and tracking of awards earned and recognized in the financial statements. They could also lead to findings and corrective action with funders. Recommendation: Management should review their processes and procedures over preparation and review of reporting, and for tracking of reporting deadlines. Both the preparer and reviewer should have a clear understanding of the required elements and instructions. As part of the review, required elements should be vouched to original source documents including copies of awards, grant reports, and the trial balance profit and loss reports. Any inconsistencies should be resolved before submission. Management should consider training for staff tasked with completing, reviewing, and filing these reports. Views of Responsible Officials and Planned Corrective Actions: Management will review and update processes and procedures over reporting and additional training will be provided as needed to ensure accurate grant reporting and compliance.
Management will review and update processes and procedures over reporting and additional training will be provided as needed to ensure accurate grant reporting and compliance.
2024-001
FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
2024-001 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards and Reporting for Maine DHHS 93.667 Social Services Block Grant (SSBG) and Maine DHHS 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (Significant Deficiency in Internal Controls over Compliance and Noncompliance) Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508(b) The auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Federal reporting standards require the timely and accurate filing of reports as required by pass-through grantor agreements. Condition and Context: Agreement Closeout Report filed for the Agreement ADS-23-3351D (Social Services Block Grant) for the component period ended 6/30/24 was filed late by 27 days. In addition, the report contained inaccuracies including use of fee-for-service rates that were not specified by the Fee For Service Rider. Reporting for the period ended 6/30/24 contained inaccuracies resulting from budgeted income and expenses sourced from an outdated contract amendment, budgeted percentage of expenses reimbursable by state and federal agreement funds, and the total component amount received by the provider for service months in the reporting period. In addition, to the conditions noted above, the following errors were noted and corrected as a result of auditing procedures on the SEFA: • Social Services Block Grant expenditures were overstated by $159,088 due to errors in accounting for expenditures of the grant which were based on outdated calculations. • Federal expenditures were understated for the State of Maine DHHS Agreement ADS-23-3004B (93.044 Special Programs for the Aging – Title III, Part B, Grants for Supportive Services and Senior Centers) by $27,492 due to errors in reconciling grant reports to the SEFA. • Federal expenditures were overstated for the State of Maine DHHS Agreement ADS-24-3004B (Coronavirus State and Local Fiscal Recovery Funds) by $25,500 due to errors reconciling grant reports to the SEFA. Cause: There is a gap in training and understanding of the instructions for the Maine DHHS Agreement Closeout Report and Quarterly Financial Report. There are insufficient internal controls over the preparation, review, and documentation process for the SEFA and supporting documents. Effect: The Agreement Closeout Report was filed 27 days late. The Agreement Closeout Report was filed using incorrect reporting forms. Due to errors in entering federal funds available for cost sharing and calculating department funds not utilized, Agreement Cost Sharing percentages were incorrectly calculated by the reporting form. Incorrect component agreement funds and budgeted income and expenses were referenced, as key information was omitted which prevented the quarterly reports from calculating the amounts due to or from the Agency. Errors in reporting can lead to issues in reconciling and tracking of awards earned and recognized in the financial statements. They could also lead to findings and corrective action with funders. Recommendation: Management should review their processes and procedures over review and approval of reporting, and for tracking of reporting deadlines. Both the preparer and reviewer should have a clear understanding of the required minimum elements and instructions. As part of the review, all required minimum elements should be vouched to original source documents including copies of awards, grant reporting, and the trial balance profit and loss reports. Any inconsistencies should be resolved before submission. Management should strengthen their controls for the tracking of required report filings and their due dates. Management should consider training for staff tasked with completing, reviewing, and filing these reports. Views of Responsible Officials and Planned Corrective Actions: Management will review and update processes and procedures over reporting and additional training will be provided as needed to prevent future findings.
Show full finding ▾Hide full finding ▴2024-001 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards and Reporting for Maine DHHS 93.667 Social Services Block Grant (SSBG) and Maine DHHS 21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (Significant Deficiency in Internal Controls over Compliance and Noncompliance) Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508(b) The auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Federal reporting standards require the timely and accurate filing of reports as required by pass-through grantor agreements. Condition and Context: Agreement Closeout Report filed for the Agreement ADS-23-3351D (Social Services Block Grant) for the component period ended 6/30/24 was filed late by 27 days. In addition, the report contained inaccuracies including use of fee-for-service rates that were not specified by the Fee For Service Rider. Reporting for the period ended 6/30/24 contained inaccuracies resulting from budgeted income and expenses sourced from an outdated contract amendment, budgeted percentage of expenses reimbursable by state and federal agreement funds, and the total component amount received by the provider for service months in the reporting period. In addition, to the conditions noted above, the following errors were noted and corrected as a result of auditing procedures on the SEFA: • Social Services Block Grant expenditures were overstated by $159,088 due to errors in accounting for expenditures of the grant which were based on outdated calculations. • Federal expenditures were understated for the State of Maine DHHS Agreement ADS-23-3004B (93.044 Special Programs for the Aging – Title III, Part B, Grants for Supportive Services and Senior Centers) by $27,492 due to errors in reconciling grant reports to the SEFA. • Federal expenditures were overstated for the State of Maine DHHS Agreement ADS-24-3004B (Coronavirus State and Local Fiscal Recovery Funds) by $25,500 due to errors reconciling grant reports to the SEFA. Cause: There is a gap in training and understanding of the instructions for the Maine DHHS Agreement Closeout Report and Quarterly Financial Report. There are insufficient internal controls over the preparation, review, and documentation process for the SEFA and supporting documents. Effect: The Agreement Closeout Report was filed 27 days late. The Agreement Closeout Report was filed using incorrect reporting forms. Due to errors in entering federal funds available for cost sharing and calculating department funds not utilized, Agreement Cost Sharing percentages were incorrectly calculated by the reporting form. Incorrect component agreement funds and budgeted income and expenses were referenced, as key information was omitted which prevented the quarterly reports from calculating the amounts due to or from the Agency. Errors in reporting can lead to issues in reconciling and tracking of awards earned and recognized in the financial statements. They could also lead to findings and corrective action with funders. Recommendation: Management should review their processes and procedures over review and approval of reporting, and for tracking of reporting deadlines. Both the preparer and reviewer should have a clear understanding of the required minimum elements and instructions. As part of the review, all required minimum elements should be vouched to original source documents including copies of awards, grant reporting, and the trial balance profit and loss reports. Any inconsistencies should be resolved before submission. Management should strengthen their controls for the tracking of required report filings and their due dates. Management should consider training for staff tasked with completing, reviewing, and filing these reports. Views of Responsible Officials and Planned Corrective Actions: Management will review and update processes and procedures over reporting and additional training will be provided as needed to prevent future findings.
Management will review and update processes and procedures over reporting and additional training will be provided as needed to prevent future findings.
2024-002 Policies Regarding Internal Controls Over Federal Awards (Significant Deficiency in Internal Controls over Compliance and Noncompliance —All Awards) Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.303(a) The recipient and subrecipient of federal awards must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and Context: The Agency historically updated their documentation of internal controls in conjunction with the annual audit. However, the Agency was unable to provide internally produced written policies regarding the internal controls over state and federal awards. Cause: A misunderstanding of the requirements to maintain written policies over federal awards. Effect: The Agency is not in compliance with requirements for recipients and subrecipients of federal awards per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.303. Accounting department staff lack clearly documented guidance for implementing internal controls over federal awards. Questioned Costs: None Recommendations: Management should familiarize themselves with the requirements of 2 CFR 200 regarding the specific written policies required to be maintained for recipients and subrecipients of federal awards. Management should develop and maintain internally produced written policies regarding the internal controls over federal awards as described in 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.303. Written policies over internal controls over federal awards developed by management should be approved by the Board of Directors or designated committee. Written policies should be made available to accounting department staff involved in the accounting procedures related to federal award expenditures. Views of Responsible Officials and Planned Corrective Actions: Management is committed to compliance in accordance with all grant agreements and will work to formally document the Agency’s internal controls over Federal and State awards. Additional training will be provided as needed to prevent future findings.
Show full finding ▾Hide full finding ▴2024-002 Policies Regarding Internal Controls Over Federal Awards (Significant Deficiency in Internal Controls over Compliance and Noncompliance —All Awards) Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.303(a) The recipient and subrecipient of federal awards must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and Context: The Agency historically updated their documentation of internal controls in conjunction with the annual audit. However, the Agency was unable to provide internally produced written policies regarding the internal controls over state and federal awards. Cause: A misunderstanding of the requirements to maintain written policies over federal awards. Effect: The Agency is not in compliance with requirements for recipients and subrecipients of federal awards per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.303. Accounting department staff lack clearly documented guidance for implementing internal controls over federal awards. Questioned Costs: None Recommendations: Management should familiarize themselves with the requirements of 2 CFR 200 regarding the specific written policies required to be maintained for recipients and subrecipients of federal awards. Management should develop and maintain internally produced written policies regarding the internal controls over federal awards as described in 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.303. Written policies over internal controls over federal awards developed by management should be approved by the Board of Directors or designated committee. Written policies should be made available to accounting department staff involved in the accounting procedures related to federal award expenditures. Views of Responsible Officials and Planned Corrective Actions: Management is committed to compliance in accordance with all grant agreements and will work to formally document the Agency’s internal controls over Federal and State awards. Additional training will be provided as needed to prevent future findings.
Management is committed to compliance in accordance with all grant agreements and will work to formally document the Agency’s internal controls over Federal and State awards. Additional training will be provided as needed to prevent future findings.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on January 31, 2017 — management decision was due July 31, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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