EIN: 016020406
UEI: D7KYFHHKBPP1
Audited by: ONE RIVER CPAS
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 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 30, 2026 (56 days from today).
What is a management decision? →FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
FAC accepted this audit on May 29, 2024 — management decision was due November 29, 2024.
FAC accepted this audit on May 31, 2023 — management decision was due December 1, 2023.
FAC accepted this audit on July 18, 2022 — management decision was due January 18, 2023.
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
The required structure of the Board of Directors was not met consistently during FY2020. The Board of Directors during FY2020 was comprised of 13 members. Six members represented Low-income; three members represented Public membership; and four represented the private membership. The State of Maine does not have a policy or procedure to permit a reasonable amount of time to fill a vacancy, and as a result, federal guidelines require us to report a finding. Criteria: The CSBG Act at 42 USC 9901 Sec 676B requires the following in relation to the Board of Directors and reads as follows: ``(a) PRIVATE NONPROFIT ENTITIES.? ``(1) BOARD.?In order for a private, nonprofit entity to be considered to be an eligible entity for purposes of section 673(1), the entity shall administer the community services block grant program through a tripartite board described in paragraph (2) that fully participates in the development, planning, implementation, and evaluation of the program to serve low-income communities. ``(2) SELECTION AND COMPOSITION OF BOARD.?The members of the board referred to in paragraph (1) shall be selected by the entity and the board shall be composed so as to assure that? ``(A) 1/3 of the members of the board are elected public officials, holding office on the date of selection, or their representatives? ``(B)(i) not fewer than 1/3 of the members are persons chosen in accordance with democratic selection procedures adequate to assure that these members are representative of low-income individuals? ``(ii) each representative of low-income individuals and families selected to represent a specific neighborhood within a community under clause (i) resides in the neighborhood represented by the member; and ``(C) the remainder of the members are officials or members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. Maine Revised Statutes Annotated also requires the following (22 MRSA ? 5325): ??Each community action agency shall establish a governing board of directors, which must consist of not less than 15 nor more than 30 members. ? One third of the members must be representatives of low-income residents of the service area who are selected through a democratic process in accordance with guidelines established by the bureau. ? One third of the members must be elected public officials or their designees or officials of public agencies operating in the service area. ? One third of the members must be representatives of private sector organizations, including business and industry, as well as educational, civic, labor and religious organizations.? Cause: Lack of controls relating to monitoring of Board membership requirements as contained in the current Community Services Block Grant Compliance Supplement as vacancies fluctuated during the fiscal year. Effect: Noncompliance with CSBG Board requirements for which the Corporation could be subjected to required technical assistance from the State in order to correct the deficiencies. Questioned Costs: None Context: Previous reports of the Board structure indicated only a few open positions, with active director membership within the requirements. Recommendation: We recommend that management improve monitoring of Board vacancies and recruit Directors within the required categories in order to stay compliant with the regulations and meet the thresholds for Board membership required by the CSBG Act. Views of Responsible Officials: YCCAC is aware of the tripartite Board structure requirements under the CSBG Act. Our normal practice has been to review the sector allocation and as Members newly join or are re-appointed at the corporation?s Annual Meeting, we ensure a 1/3, 1/3, 1/3 balance in the sectors. In October 2020, we had 5 Private Sector representatives, 6 Low-Income/Consumer representatives, and 4 Public Sector representatives. Our typical practice would be to explore whether one of the 6 Low-Income/Consumer representatives interested in continuing to serve could be appointed by an elected public official (typically a municipal Board of Selectmen) thereby balancing the sectors, or to recruit two additional Public Sector representatives and one Private Sector representatives, to re-balance representation on the Board. This would comport with our bylaws, which establish a range of 15 to 18 slots Our ability to recruit and `on-board? new Directors was severely hampered by the pandemic. In addition to the CSBG tripartite representation requirements, YCCAC is also required to have a Board comprised of 51% or more members who are patients at our Health Center. With Maine Governor?s Executive Order of March 2020 curtailing routine patient visits at health care practices, recruiting from among our patient community was made even more difficult, due to lack of contact. Our Board discontinued in-person meetings as of March 2020. Because we had to meet virtually, we discontinued committee meetings, and conducted all business throughout the year (and to this date) as a committee of the whole. This disruption contributed to the Governance Committee not meeting separately, and apparently resulted in a failure to attend to strict adherence with the tripartite sector requirements. This does not mean that we do not understand the requirements. Despite the current resurgence of the pandemic, and the need for continued safe practices, such as social distancing, we will be resuming Committee meetings in September 2021. The Governance Committee will be meeting virtually and will ensure strict compliance with the sector requirements. It is worth noting that on August 20, 2021, the Maine CSBG State Office issued the results of their compliance review of the applicable organizational standards and found YCCAC to have met 100% of the requirements, including those pertaining to governance. See https://communityactionpartnership.com/wp-content/uploads/2018/08/oscoe_developed_standards_combined.pdf.
Show full finding ▾Hide full finding ▴Finding 2020-001 ? Compliance and Internal Controls over Special Tests and Provisions Related to Tri-Partite Board Compliance (Noncompliance and Significant Deficiency) Federal Award Program: 93.569 Community Services Block Grant (CSBG), Grant No. CFS-20-7010A, CFS-20-7110 and CFS-21-4019 Condition: The required structure of the Board of Directors was not met consistently during FY2020. The Board of Directors during FY2020 was comprised of 13 members. Six members represented Low-income; three members represented Public membership; and four represented the private membership. The State of Maine does not have a policy or procedure to permit a reasonable amount of time to fill a vacancy, and as a result, federal guidelines require us to report a finding. Criteria: The CSBG Act at 42 USC 9901 Sec 676B requires the following in relation to the Board of Directors and reads as follows: ``(a) PRIVATE NONPROFIT ENTITIES.? ``(1) BOARD.?In order for a private, nonprofit entity to be considered to be an eligible entity for purposes of section 673(1), the entity shall administer the community services block grant program through a tripartite board described in paragraph (2) that fully participates in the development, planning, implementation, and evaluation of the program to serve low-income communities. ``(2) SELECTION AND COMPOSITION OF BOARD.?The members of the board referred to in paragraph (1) shall be selected by the entity and the board shall be composed so as to assure that? ``(A) 1/3 of the members of the board are elected public officials, holding office on the date of selection, or their representatives? ``(B)(i) not fewer than 1/3 of the members are persons chosen in accordance with democratic selection procedures adequate to assure that these members are representative of low-income individuals? ``(ii) each representative of low-income individuals and families selected to represent a specific neighborhood within a community under clause (i) resides in the neighborhood represented by the member; and ``(C) the remainder of the members are officials or members of business, industry, labor, religious, law enforcement, education, or other major groups and interests in the community served. Maine Revised Statutes Annotated also requires the following (22 MRSA ? 5325): ??Each community action agency shall establish a governing board of directors, which must consist of not less than 15 nor more than 30 members. ? One third of the members must be representatives of low-income residents of the service area who are selected through a democratic process in accordance with guidelines established by the bureau. ? One third of the members must be elected public officials or their designees or officials of public agencies operating in the service area. ? One third of the members must be representatives of private sector organizations, including business and industry, as well as educational, civic, labor and religious organizations.? Cause: Lack of controls relating to monitoring of Board membership requirements as contained in the current Community Services Block Grant Compliance Supplement as vacancies fluctuated during the fiscal year. Effect: Noncompliance with CSBG Board requirements for which the Corporation could be subjected to required technical assistance from the State in order to correct the deficiencies. Questioned Costs: None Context: Previous reports of the Board structure indicated only a few open positions, with active director membership within the requirements. Recommendation: We recommend that management improve monitoring of Board vacancies and recruit Directors within the required categories in order to stay compliant with the regulations and meet the thresholds for Board membership required by the CSBG Act. Views of Responsible Officials: YCCAC is aware of the tripartite Board structure requirements under the CSBG Act. Our normal practice has been to review the sector allocation and as Members newly join or are re-appointed at the corporation?s Annual Meeting, we ensure a 1/3, 1/3, 1/3 balance in the sectors. In October 2020, we had 5 Private Sector representatives, 6 Low-Income/Consumer representatives, and 4 Public Sector representatives. Our typical practice would be to explore whether one of the 6 Low-Income/Consumer representatives interested in continuing to serve could be appointed by an elected public official (typically a municipal Board of Selectmen) thereby balancing the sectors, or to recruit two additional Public Sector representatives and one Private Sector representatives, to re-balance representation on the Board. This would comport with our bylaws, which establish a range of 15 to 18 slots Our ability to recruit and `on-board? new Directors was severely hampered by the pandemic. In addition to the CSBG tripartite representation requirements, YCCAC is also required to have a Board comprised of 51% or more members who are patients at our Health Center. With Maine Governor?s Executive Order of March 2020 curtailing routine patient visits at health care practices, recruiting from among our patient community was made even more difficult, due to lack of contact. Our Board discontinued in-person meetings as of March 2020. Because we had to meet virtually, we discontinued committee meetings, and conducted all business throughout the year (and to this date) as a committee of the whole. This disruption contributed to the Governance Committee not meeting separately, and apparently resulted in a failure to attend to strict adherence with the tripartite sector requirements. This does not mean that we do not understand the requirements. Despite the current resurgence of the pandemic, and the need for continued safe practices, such as social distancing, we will be resuming Committee meetings in September 2021. The Governance Committee will be meeting virtually and will ensure strict compliance with the sector requirements. It is worth noting that on August 20, 2021, the Maine CSBG State Office issued the results of their compliance review of the applicable organizational standards and found YCCAC to have met 100% of the requirements, including those pertaining to governance. See https://communityactionpartnership.com/wp-content/uploads/2018/08/oscoe_developed_standards_combined.pdf.
Despite the current resurgence of the pandemic, and the need for continued safe practices, such as social distancing, we will be resuming Committee meetings in September 2021. The Governance Committee will be meeting virtually and will ensure strict compliance with the sector requirements.
FAC accepted this audit on September 22, 2020 — management decision was due March 22, 2021.
FAC accepted this audit on July 23, 2019 — management decision was due January 23, 2020.
FAC accepted this audit on May 20, 2018 — management decision was due November 20, 2018.
FAC accepted this audit on July 30, 2017 — management decision was due January 30, 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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