EIN: 010351782
UEI: N4LLCCMVN9A5
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 21, 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 October 21, 2026 (39 days from today).
What is a management decision? →FAC accepted this audit on February 18, 2025 — management decision was due August 18, 2025.
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
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
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
FAC accepted this audit on February 3, 2021 — management decision was due August 3, 2021.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
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.
Browse other Single Audit organizations in Maine →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
