EIN: 010351782
UEI: N4LLCCMVN9A5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 2, 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 November 2, 2024 (662 days ago).
What is a management decision? →Finding Number: 2023-001: Represents a significant deficiency in internal control over compliance with Disability Rights Maine’s major federal program. Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Allocation of Payroll Major Program: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number: 2023-001: Represents a significant deficiency in internal control over compliance with Disability Rights Maine’s major federal program. Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Allocation of Payroll Major Program: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Corrective Action Plan for Current Year Finding 2023-001 – Internal Control over Allocation of Payroll Description of Finding: The allocation of payroll between grants was inaccurate due to errors when restoring the allocation workbook used to calculate payroll as well as an employee changing programs and new position filled which were not reflected properly in the allocation. Cause: Insufficient internal controls due to inadequate staffing. Effect: Without ensuring the payroll allocation is proper based on time and effort records as well as predetermined program allocations, it is possible that grants could be overcharged, resulting in misstated financial statements and unallowable costs. Corrective Action: DRM is committed to adequate staffing levels. Executive Management realizes the necessity for adequate staffing levels to maintain top notch internal controls. The following corrective actions will be taken to avoid the misallocation of payroll funds moving forward. 1. All program allocation updates in the payroll workbook will be completed by the CFO. 2. Any malfunctions in the payroll workbook will be reported to the CFO by the payroll processor before the Labor Distribution Report (LDR) is imported for time distribution. 3. The CFO will review the LDR for any anomalies prior to it being imported into the payroll workbook each pay period. 4. The CFO will review the predetermined program allocations in the payroll workbook monthly to ensure that they are accurate and current. 5. The CFO will compare the employee timesheets, LDR, and payroll expense report to the payroll allocations outlined in the agency budget each month. Person(s) Responsible: Shannon Crocker, CFO Timing for Implementation: Immediately
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