EIN: 010322531
UEI: T73PFZZ8KJZ2
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 2025. 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 August 27, 2025 (362 days ago).
What is a management decision? →During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
Show full finding ▾Hide full finding ▴Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Agriculture; Award Name: Community Facility Direct Loan and Grant Program; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 10.766. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
2023-106
During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
Show full finding ▾Hide full finding ▴Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 21.027. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
2023-106
During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
Show full finding ▾Hide full finding ▴Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Health and Human Services; Award Name: Access Points for Aroostook County Maine; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 93.493. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.
2023-106
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
During compliance testing, it was noted that two out of thirty selections contained travel reimbursements that were not properly supported. Context: Some expense reimbursements for travel related expenses were found to be overstated. Cause: There is lack of review and approval of reimbursable travel expenses. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed.
Show full finding ▾Hide full finding ▴Unallowable Costs Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that two out of thirty selections contained travel reimbursements that were not properly supported. Context: Some expense reimbursements for travel related expenses were found to be overstated. Cause: There is lack of review and approval of reimbursable travel expenses. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed.
Travel reimbursement was immediately corrected, and the agency has implemented the added step that the Finance Director will review and approve all mileage reimbursements for consistency in calculation.
During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Show full finding ▾Hide full finding ▴Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to post payrolls per pay period that match grant budgets. In addition, the Agency updated the Fiscal Procedures manual with this clarification, “Grants are amended throughout the year for revenues. The agency may need to move staff and benefits prior to a grant year end close due to realignment with amendments. The agency should always strive to not have carry forward in smaller state grants and to post expenses such that carry forward is accounted for the in State 8001 contract. This is not to shift costs to grants but to reconcile budget amendments that occur frequently during the year to actual expenditures.” This clarification acknowledges that perpetual changes to grant amounts by the State and Federal government will necessitate changes during the fiscal year.
2022-003
During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Show full finding ▾Hide full finding ▴Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to post payrolls per pay period that match grant budgets. In addition, the Agency updated the Fiscal Procedures manual with this clarification, “Grants are amended throughout the year for revenues. The agency may need to move staff and benefits prior to a grant year end close due to realignment with amendments. The agency should always strive to not have carry forward in smaller state grants and to post expenses such that carry forward is accounted for the in State 8001 contract. This is not to shift costs to grants but to reconcile budget amendments that occur frequently during the year to actual expenditures.” This clarification acknowledges that perpetual changes to grant amounts by the State and Federal government will necessitate changes during the fiscal year.
During compliance testing, it was determined that these reports were not submitted to the grantor on a timely basis. Context: Management did not submit these reports by the established deadlines as defined in the grant agreement. Cause: Reported information was not available at the time of established deadlines. Effect: As a result of the condition, the Agency did not submit required reports on a timely basis. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with established deadlines as defined in the grant agreement. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure all necessary reports are provided to the grantor timely.
Show full finding ▾Hide full finding ▴Timely Submission of Reports Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for submitting certain reports to the grantor by established deadlines as defined in the grant agreement. Condition: During compliance testing, it was determined that these reports were not submitted to the grantor on a timely basis. Context: Management did not submit these reports by the established deadlines as defined in the grant agreement. Cause: Reported information was not available at the time of established deadlines. Effect: As a result of the condition, the Agency did not submit required reports on a timely basis. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with established deadlines as defined in the grant agreement. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure all necessary reports are provided to the grantor timely.
Progress reports in some instances did not meet the filing deadline. Leadership staff has been improving controls on contract reports over the past year and will continue to implement more review processes. The Agency will also work with the State to verify reporting requirements, particularly new reports added to contracts.
During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Show full finding ▾Hide full finding ▴Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
The agency supplied the SEFA during the audit process. The Agency ended the fiscal year with the State overpaying on grants and underpaying on others. The Agency and State establish final balances during the Agreement Closeout Report (“ACR”) process, final approval of the 2023 closeout occurred on January 31, 2024. Based upon this finding the agency will provide the auditor with a preliminary SEFA and SEDA that ties to the agency general ledger, pending the final approval of the “ACR” and then submit a final SEFA and SEDA. Finance will continue to track all grants monthly but will also do a quarterly review to confirm balances.
During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Show full finding ▾Hide full finding ▴Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
The agency supplied the SEDA during the audit process. The Agency ended the fiscal year with the State overpaying on grants and underpaying on others. The Agency and State establish final balances during the Agreement Closeout Report (“ACR”) process, final approval of the 2023 closeout occurred on January 31, 2024. Based upon this finding the agency will provide the auditor with a preliminary SEFA and SEDA that ties to the agency general ledger, pending the final approval of the “ACR” and then submit a final SEFA and SEDA. Finance will continue to track all grants monthly but will also do a quarterly review to confirm balances.
FAC accepted this audit on May 22, 2023 — management decision was due November 22, 2023.
During compliance testing, it was noted that two out of thirty selections improperly included sales tax in the balances submitted for expense reimbursements. Context: Some expense reimbursements were found to have reimbursed sales tax. Cause: There is lack of consistent review and personnel turnover. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency on Aging should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed
Show full finding ▾Hide full finding ▴Finding 2022-002: Unallowable Costs Federal Agency: U.S. Department of Health and Human Services Award Name: Aging Clusters Program Year: January 1, 2022 ? December 31, 2022 Assistance Listing Number: 93.044/93.045/93.053 Criteria: The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that two out of thirty selections improperly included sales tax in the balances submitted for expense reimbursements. Context: Some expense reimbursements were found to have reimbursed sales tax. Cause: There is lack of consistent review and personnel turnover. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency on Aging should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed
Finding 2022-002: Unallowable Costs Condition The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Corrective Action Plan Corrective Action Planned: In January 2022 the Agency was deemed tax exempt for State Sales Tax. The new Finance Director has already met with the Executive Director and Leadership concerning this finding. Purchasing is working to eliminate reimbursements of taxed purchases and creating agency accounts with vendors for these orders. The Agency is also updating all internal procedures and leadership is being trained to prevent further occurrences. Name of Contact Person Responsible for Corrective Action: Clint Deschene, Director Finance Anticipated Completion Date: March 2023
During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Show full finding ▾Hide full finding ▴Finding 2022-003: Accuracy of Data Federal Agency: U.S. Department of Health and Human Services Award Name: Aging Clusters Program Year: January 1, 2022 ? December 31, 2022 Assistance Listing Number: 93.044/93.045/93.053 Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Finding 2022-003: Accuracy of Data Condition During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Corrective Action Plan Corrective Action Planned: The Agency, effective October 1, 2022, calculates wages to all programs as a percentage. These percentages are used in the development of the budget and shared with the human resources for bi-weekly payroll. Employees paid out of multiple funds are now delineated in a spreadsheet by the Finance Director pursuant to a new standard operating procedure. The Staff Accountant enters the monthly recurring adjustment for wages. If Agency budgets are amended and wages adjusted during the fiscal year, the board in coordination with the Executive Director will notify the Finance Department. The Finance Director will then create a new recurring entry, and any adjustments, for recording for the Staff Accountant. Name of Contact Person Responsible for Corrective Action: Clint Deschene, Director Finance Anticipated Completion Date: March 2023
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