EIN: 016012835
UEI: SNJJSKXFMMR9
Audited by: Wipfli LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 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 January 21, 2027 (144 days from today).
What is a management decision? →FAC accepted this audit on August 26, 2025 — management decision was due February 26, 2026.
FAC accepted this audit on October 18, 2024 — management decision was due April 18, 2025.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
The Organization is not following its policies and procedures for maintaining documentation to properly support the Organization's payroll disbursements. Criteria: Internal controls should be in place to provide for maintaining adequate documentation to support payroll disbursements. Cause: In our testing of employee payroll disbursements, we noted that 1 of 40 employee payroll disbursements selected for testing did not have a proper pay rate authorization in the employee's personnel file to support the rate of pay disbursed through the Organization's payroll process. Effect: Pay rates could be changed in the payroll system without proper approval or payroll disbursements could be processed for the incorrect amount of hours worked. Both situations lead to the possibility of payroll disbursements being issued to employees for an incorrect amount. Recommendation: We recommend the Organization review its processes and procedures for the human resource functions and payroll processing to help ensure the proper documentation is being maintained and agrees to payroll records. We recommend a periodic review of personnel files to help ensure documentation is being properly maintained. We also recommend management receive and review a payroll change report, showing all the personnel changes implemented in the payroll system, on a monthly basis. View of Responsible Officials: Management agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020.003 Program Name/CFDA Title: 93.224/93.527 Health Center Program Cluster Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Allowable Costs Condition: The Organization is not following its policies and procedures for maintaining documentation to properly support the Organization's payroll disbursements. Criteria: Internal controls should be in place to provide for maintaining adequate documentation to support payroll disbursements. Cause: In our testing of employee payroll disbursements, we noted that 1 of 40 employee payroll disbursements selected for testing did not have a proper pay rate authorization in the employee's personnel file to support the rate of pay disbursed through the Organization's payroll process. Effect: Pay rates could be changed in the payroll system without proper approval or payroll disbursements could be processed for the incorrect amount of hours worked. Both situations lead to the possibility of payroll disbursements being issued to employees for an incorrect amount. Recommendation: We recommend the Organization review its processes and procedures for the human resource functions and payroll processing to help ensure the proper documentation is being maintained and agrees to payroll records. We recommend a periodic review of personnel files to help ensure documentation is being properly maintained. We also recommend management receive and review a payroll change report, showing all the personnel changes implemented in the payroll system, on a monthly basis. View of Responsible Officials: Management agrees with the finding and has prepared a corrective action plan.
Recommendation: We recommend the Organization review its processes and procedures for the human resource functions and payroll processing to help ensure the proper documentation is being maintained and agreed to payroll records. We recommend a periodic review of personnel files to help ensure documentation is properly being maintained. We also recommend management receive and review a payroll change report, showing all the personnel changes implemented in the payroll system, on a monthly basis. Corrective Action Plan: ICMS will implement several process improvements to the human resource function as it relates to payroll processing. The biggest improvement will be to move our payroll processing from a manual system run by a finance assistant to an electronic system overseen by a higher-level finance staff in partnership with Bangor Savings Bank. The new system forces three levels of approval from outside Human Resources. The first is an approval of the individual timecards overseen by HR and now approved by the CEO. The second is an approval of the final submission of the company payroll executed by the Finance Department and now approved by the CEO. The third is that the CFO reviews the payroll reports and amounts withdrawn from the bank after payroll has been processed to confirm no changes were made following approval of the payroll. The cadence of our payroll processing will also be moved from weekly to bi-weekly to eliminate the opportunity for error. The new electronic system can produce reports that document personnel changes as they occur. These can be pulled down on demand or on a monthly basis. A second process improvement is the engagement of an outside Human Resource specialist to do an annual audit of our employee files, including a review of the application of salaries and benefits. The first audit was performed in July of 2021. The consultant spent two days pulling and auditing HR files. This Human Resources audit will be repeated annually. Finally, ICMS will also establish a policy and procedure to govern changes in employee status (changes in benefits, increases in salary, etc.). The policy will establish the workflow and approvals needed to approve and document changes, as well as to ensure the timely implementation of those changes. There will be an accompanying checklist to guide the Human Resources and Finance departments in the proper execution of personnel actions.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
FAC accepted this audit on September 4, 2018 — management decision was due March 4, 2019.
FAC accepted this audit on September 20, 2017 — management decision was due March 20, 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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