EIN: 010360077
UEI: N3M1SUXV5LE9
Audited by: PGM,LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 21, 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 August 21, 2024 (742 days ago).
What is a management decision? →Finding 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 pay rates are properly approved. Conditions and Context The Organization was unable to provide documentation for two employees rates of pay. The two employees impacted four of the 42 transactions tested. Effect The Organization did not have proper documentation or processes in place to ensure payroll rate records were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to payroll documents in wed requirements contained in Government Auditing Standards.
Show full finding ▾Hide full finding ▴Finding 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 pay rates are properly approved. Conditions and Context The Organization was unable to provide documentation for two employees rates of pay. The two employees impacted four of the 42 transactions tested. Effect The Organization did not have proper documentation or processes in place to ensure payroll rate records were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to payroll documents in wed requirements contained in Government Auditing Standards.
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. Pay rate change forms will be submitted for approval, processed through Paychex software, then filed in the individuals personnel file; which is a locked cabinet in a locked office.
Finding 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 invoices are properly approved. Conditions and Context The Organization was unable to provide documentation for seven disbursements out of 40 tested. Effect The Organization did not have proper documentation or processes in place to ensure invoices were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to accounts payable documents in order to comply with the activities allowed requirements contained in Government Auditing Standards.
Show full finding ▾Hide full finding ▴Finding 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 invoices are properly approved. Conditions and Context The Organization was unable to provide documentation for seven disbursements out of 40 tested. Effect The Organization did not have proper documentation or processes in place to ensure invoices were appropriately maintained. Recommendation We recommended that the Organization review and modify as necessary internal policies and procedures related to accounts payable documents in order to comply with the activities allowed requirements contained in Government Auditing Standards.
Stephanie Saltzman, Director of Finance and Administration, 207-795-4077. All accounts payable requests will contain back-up documentation (ie: invoice, receipt), program and account allocations and approval signature(s). Once processed, all documentation will be kept together in the designated accounts payable's files.
FAC accepted this audit on May 31, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on August 2, 2020 — management decision was due February 2, 2021.
Finding 2019-1: Finding Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, ?.512, requires New Beginnings, Inc. to submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Condition and context: The federal reporting deadline for the State?s single audit reporting package was June 30, 2019; however, the organization did not issue its single audit reporting package until September 2019. Effect: This finding results in a deficiency in internal control over compliance as the program?s management should have a system in place to ensure audits are filed timely. Cause: Prior auditors were unable to perform the audit and submit before the due date. Recommendation: The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Agency Response: Concur The organization has new auditors in the current year and expects to submit the single audit reporting package no later than 9 months after fiscal year-end.
Show full finding ▾Hide full finding ▴Finding 2019-1: Finding Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, ?.512, requires New Beginnings, Inc. to submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Condition and context: The federal reporting deadline for the State?s single audit reporting package was June 30, 2019; however, the organization did not issue its single audit reporting package until September 2019. Effect: This finding results in a deficiency in internal control over compliance as the program?s management should have a system in place to ensure audits are filed timely. Cause: Prior auditors were unable to perform the audit and submit before the due date. Recommendation: The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Agency Response: Concur The organization has new auditors in the current year and expects to submit the single audit reporting package no later than 9 months after fiscal year-end.
Recommendation: The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Agency Response: Concur The organization has new auditors in the current year and expects to submit the single audit reporting package no later than 9 months after fiscal year-end.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
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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