| AICPA |
American Institute of Certified Public Accountants |
| CFDA |
Catalog of Federal Domestic Assistance |
| FASB |
Financial Accounting Standards Board |
| GAAP |
Generally Accepted Accounting Principles |
| GASB |
Government Accounting Standards Board |
| GAAS |
Generally Accepted Auditing Standards |
| GAGAS |
Generally Accepted Government Auditing Standards |
| GAO |
Government Accountability Office |
| OIG |
Office of Inspector General |
| IPA |
Independent Public Accountant |
| MAAP |
Maine Uniform Accounting and Auditing Practices for Community Agencies |
| OMB |
Office of Management and Budget |
| SEDA |
Schedule of Department Agreements |
| SEFA |
Schedule of Federal Awards |
DHHS Offices: |
| CDC |
Center for Disease Control and Prevention |
| OCFS |
Office of Child and Family Services |
| OACPDS |
Office of Adults with Cognitive and Physical Disability Services |
| OAMHS |
Office of Mental Health Services |
| OES |
Office of Elder Services |
| OIAS |
Office of Integrated Access and Support |
| OMS |
Office of MaineCare Services |
| OSA |
Office of Substance Abuse |
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