EIN: 010547055
UEI: GHMEJX6CR6K8
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2025, which was (233 days ago).
What is a management decision? →Finding Number 2024-001: Represents a material weakness in internal control over compliance and material noncompliance with Maine Community Action Association d/b/a Maine Community Action Partnership's major federal program. Repeat Finding: No Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Description: Subrecipient Monitoring over Federal Awards Major Program: AL#93.647 - Social Services Research and Demonstration - Award numbers 90XP0450-01-05 and 90EDA0019-01-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Subrecipient Monitoring Condition: Single audit procedures noted that the subrecipient grant awards do not include the required wording in accordance with the Uniform Guidance and the Organization does not have a procedure for reviewing audited financial statements of subrecipients. Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.332(b) Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the information provided below. A pass-through entity must provide the best available information when some of the information below is unavailable. A pass-through entity must provide the unavailable information when it is obtained. Required information includes: (1) Federal award identification. (i) Subrecipient's name (must match the name associated with its unique entity identifier); (ii) Subrecipient's unique entity identifier; (iii) Federal Award Identification Number (FAIN); (iv) Federal Award Date; (v) Subaward Period of Performance Start and End Date; (vi) Subaward Budget Period Start and End Date; (vii) Amount of Federal Funds Obligated in the subaward; (viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity, including the current financial obliation: (ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (x) Federal award project description, as required by the Federal Funding Accountability and Transparency Act (FFATA) (xi) Name of the Federal agency, pass-through entity, and contact information for awarding official of the pass-through entity; 25 (xii) Assistance Listing title and number; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listing Number at the time of disbursement. (xiii) Identification of whether the Federal award is for research and development; and (xiv) Indirect cost rate for the Federal award (including if the de minimis rate is used in accordance with §200.414 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.332(b)(g). An entity must verify that a subrecipient is audited as required. Cause: The Organization's subawards do not contain all of the required language and the Organization's policy and procedures related to subrecipient monitoring does not include a process for reviewing audits of subrecipients. Effect: The Organization was not in compliance with Uniform Guidance standards for requirements to monitor pass-through entities of federal awards. Recommendations: Management should update their subawards to include all of the required language and update their policies and procedures to include a process for reviewing audited financial statements of subrecipients. Views of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Corrective Action Plan for Current Year Findings Grantee Name: Maine Community Action Association d/b/a Maine Community Action Partnership (MeCAP) Federal Program: AL 93.647 – Social Services Research and Demonstration Finding Reference: 2024-001 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance with Subrecipient Monitoring CFDA Number: 93.647 Award Numbers: 90XP0450-01-05 and 90EDA0019-01-00 Fiscal Year: 2024 Finding Summary: The auditor identified that subrecipient agreements under the 93.647 program did not include all elements required by 2 CFR §200.332(a), and that MeCAP lacked a documented procedure for obtaining and reviewing subrecipient audit reports. Corrective Action Plan: 1. Subaward Template Revision MeCAP will revise its standard subrecipient agreement template to include all Uniform Guidance–required elements as outlined in 2 CFR §200.332(a), including but not limited to: • Federal Award Identification (FAIN, ALN, federal agency name) • Period of performance and budget • Federal award project description • Indirect cost rate (including identification of the de minimis rate, if applicable) • FFATA reporting requirements • R&D identification (if applicable) • Contact information for the awarding official A revised template will be implemented and used for all active and future subawards beginning July 15, 2025. 2. Subrecipient Audit Review Procedures MeCAP will implement a formal policy and internal control procedure to: • Obtain and review the Single Audit reports of all subrecipients who expend $750,000 or more in federal awards annually; • Use the Federal Audit Clearinghouse and/or direct communication with the subrecipient to obtain the report; • Review audit findings for relevance to the MeCAP-administered program and assess any required follow-up or risk mitigation actions; 240 Bates Street | Lewiston, ME 04240 • Document this review in the subrecipient’s monitoring file. The procedure will be included in the Organizational Policies and Procedures Manual and communicated to all program and fiscal staff by August 15, 2025. 3. Training and Internal Communication Program and finance staff responsible for subrecipient oversight will participate in a training session covering: • Uniform Guidance subrecipient monitoring requirements • Changes to the subaward template • The audit review protocol Training will be conducted internally or through a third-party training provider by September 30, 2025. Person(s) Responsible: Executive Director, MeCAP Lawrence Rugg Contracted Fiscal Management, Fiscal Innovations Inc. Expected Completion Date: September 30, 2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 19, 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 October 19, 2024, which was (670 days ago).
What is a management decision? →Finding 2023-001 Noncompliance and Material Weakness in Internal Control Over Compliance with Procurement, Suspension, & Debarment Standard – Federal Program CFDA 93.647 Social Services Research and Demonstration Criteria – 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.318(a). An entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations, for the acquisition of property and services required under a Federal award or subaward. Condition and Context – Single audit procedures noted the Organization does not have a documented procurement policy or documented procurement procedures. Cause – The Organization has not adopted formal procurement, suspension, and debarment policies and procedures. The Organization previously relied upon the policies and procedures of the Community Action Program that was contracted to perform fiscal management activities. In the current year, the Organization created their own policies and procedures manual. No procurement policy was included. Effect – The Organization was not in compliance with procurement standards. Questioned Costs – None Recommendations – Management should create a procurement policy and strengthen their processes, controls, and review over direct federal award expenditures to ensure compliance with the Uniform Administrative Requirements. Views of Responsible Officials and Planned Corrective Actions – Management has agreed to create a procurement policy and strengthen controls to ensure compliance with Uniform Administrative Requirements.
Management will create a reviewed and current procurement policy that covers all major areas of the Uniform Guidance requirements for procurement, suspension & debarment and ensures procedures are clear, accessible, and easily understandable by all sta involved in procurement activities.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2023. 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 December 29, 2023, which was (965 days ago).
What is a management decision? →2022-001 Noncompliance and Internal Controls over Compliance with Cost Principles ? Compensation ? 93.569 Criteria ? 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.430(i)(1)(viii) states budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity (as defined by the non-Federal entity's written policies) are identified and entered into the records in a timely manner. Short term (such as one or two months) fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term; and (C) The non-Federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition and Context ? Audit procedures revealed that there was a lack of clear documentation to support the actual hours that were allocated or expensed to each agreement. Cause ? The Association?s internal policy states all time entries are to reflect the time actually spent performing assigned duties on each job. In practice, the Association records payroll expenses by award based on an estimate with a set number of hours allocated per week to each award. Actual payroll hours expensed to the grant were not tracked. Effect ? The Association was not in compliance with financial management standards for maintaining payroll expenditure supporting documentation. Questioned Costs ? None Recommendations ? Management should strengthen their processes, controls, and review over payroll recording and documentation to ensure compliance with Uniform Administrative Requirements, as well as their own time entry policies. Views of Responsible Officials and Planned Corrective Actions ? Senior management has reviewed the Association?s policies for payroll time with the full management team. The Association will continue to use an estimate for payroll hours expensed to awards, but will also record or track actual hours and consider the need for a subsequent adjustment.
2022-001 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Audit procedures revealed that there was a lack of clear documentation to support the actual hours that were allocated or expensed to each agreement. In practice, the Association records payroll expenses by award based on an estimate with a set number of hours allocated per week to each award. Actual payroll hours expensed to the grant were not tracked. Recommendation: We recommend that Management strengthen their processes, controls, and review over payroll recording and documentation to ensure compliance with Uniform Administrative Requirements, as well as their own time entry policies Responsible Person for Corrective Action: Megan Hannan, Executive Director Corrective Action to be Taken: Management and Administration will have new processes to document and track payroll hours and associated expenses to awards with quarterly review to adjust or validate expenses charged. There will be the additional involvement of a new fiscal agent as of January 2023 with significant skills, knowledge and experience working with Federal grants and compliance. The anticipated completion date for this corrective action is 9.30.23
2022-002 Noncompliance with Period of Performance and Internal Controls Over Compliance ? 93.569 Criteria ? 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.308, 200.309, and 200.403(h). An entity may charge to the federal award only allowable costs incurred during the approved budget period of a federal award?s period of performance. Condition and Context ? Single audit procedures noted one expenditure that included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full to the award as of September 30, 2022. Cause ? Oversight on reviewing the cutoff of direct expenditures prior to the end of the award?s period of performance. Effect ? An expenditure below compliance materiality that was incurred after the award?s period of performance was expensed. Management posted an adjustment to remove the amounts applicable to FY2023. Questioned Costs ? None Recommendations ? Management should strengthen their processes, controls, and review over direct federal award expenditures and ensure compliance with Uniform Administrative Requirements. In addition, management should seek appropriate training for financial department staff to ensure proper cutoff of program expenditures. Views of Responsible Officials and Planned Corrective Actions ? The Association has emphasized the period of performance for all programs. Management has agreed to strengthen controls and provide training for program expenditure cutoff.
2022-002 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Out of the forty expenditures tested, one expenditure included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full to the award as of September 30, 2022. Recommendation: We recommend that Management strengthen their processes, controls, and review over direct federal award expenditures and ensure compliance with Uniform Administrative Requirements. In addition, management should seek appropriate training for financial department staff to ensure proper cutoff of program expenditures. Responsible Person for Corrective Action: Megan Hannan, Executive Director Corrective Action to be Taken: Management and the fiscal agent will review end of year invoices for dates of service as they are processed for necessary accruals between fiscal years to validate charges to appropriate federal awards. Financial training will be provided as needed and requested to avoid future findings. The anticipated completion date for this corrective action is 9.30.23
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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