EIN: 010360259
UEI: EL86BZ7JLZL8
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 6, 2021. 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 April 6, 2022 (1599 days ago).
What is a management decision? →Program Affected Aging Cluster Criteria Management is responsible for complying with the standards of allowable costs under the provisions of Title2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition and Context The Aging Cluster is a two-year program with a budget for the two years combined. There are three employees working in the program that charge their time to various other programs within the Organization. Currently, this allocation is done using an estimate of the time and effort each employee works in the various programs. There is no formal timesheet documentation to support these allocations. In addition, expenses charged to the contract are not reconciled to the general ledger until the conclusion of the contract. Cause The Organization did not have procedures in place to help ensure the amounts charged by the various employees had proper documentation to support the amounts allocated and approved in the budget or to ensure the amounts charged to the contract are properly recorded in the general ledger during the contract period. Possible Effects There is the potential an employee's time and effort charged to the program has changed without being updated and appropriately charged to the program. Without regular reconciliation, there is also the potential that the timing of expenses charged to the program differs from the actual costs recorded in the general ledger. Questioned Costs N/A Repeat Finding No Views of Responsible Officials See Corrective Action Plan
Show full finding ▾Hide full finding ▴Program Affected Aging Cluster Criteria Management is responsible for complying with the standards of allowable costs under the provisions of Title2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition and Context The Aging Cluster is a two-year program with a budget for the two years combined. There are three employees working in the program that charge their time to various other programs within the Organization. Currently, this allocation is done using an estimate of the time and effort each employee works in the various programs. There is no formal timesheet documentation to support these allocations. In addition, expenses charged to the contract are not reconciled to the general ledger until the conclusion of the contract. Cause The Organization did not have procedures in place to help ensure the amounts charged by the various employees had proper documentation to support the amounts allocated and approved in the budget or to ensure the amounts charged to the contract are properly recorded in the general ledger during the contract period. Possible Effects There is the potential an employee's time and effort charged to the program has changed without being updated and appropriately charged to the program. Without regular reconciliation, there is also the potential that the timing of expenses charged to the program differs from the actual costs recorded in the general ledger. Questioned Costs N/A Repeat Finding No Views of Responsible Officials See Corrective Action Plan
Southern Maine Agency on Aging Corrective Action Plan In response to the findings noted in the Schedule of Findings and Questioned Costs Related to Federal Awards and the Schedule of Findings and Questioned Costs Related to Department Agreements, Southern Maine Agency on Aging (SMAA) has or will make the following corrective actions to prevent recurrence of such findings: Finding 2020-001 Management agrees and going forward, finance staff will attend continuing education courses to stay up to date on unique accounting guidance and policies. All reconciliations will be prepared at least annually and will be reviewed by someone other than the preparer. Finding 2020-002 Management agrees that during the audit period support for the employee cost allocations to the grant was not formally documented. Although management reviewed the allocations for reasonableness, the formal documentation cannot be evidenced. Going forward, employee allocations to programs and grants are budgeted and tracked quarterly and evidence will be retained.
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