The Social Service unit of the Division of Audit has oversight responsibilities for State and Federal grants that pass through the Department to community agencies. Part of these oversight duties includes advising community agencies, Independent Public Accountants (IPA) and Department grant administrators of the requirements imposed on grant dollars by existing State and/or Federal legislation, statutes and regulations.
Social Services also ensures that all community agencies that expend $500,000 or more of federal funds in a fiscal year have met the audit requirements of Federal Circular OMB A-133 (Single Audit). The Division has the responsibility of issuing a management decision on the findings and corrective action plan that result from a single audit of a community agency as to what corrective action is necessary.
Another requirement of community agencies that receive state and/or federal pass through funds is compliance with the requirements of the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP) (pdf*). One of those requirements is for agencies that expend $500,000 or more of state or federal pass through funds to have an audit performed by an Independent Public Accountant.
At the end of a community agency's fiscal year Social Services performs an examination/review of an agency's records to ensure compliance with applicable State and/or Federal legislation, statutes and regulations.
- OMB issues Memorandum highlighting the importance of timely submission to the Federal Audit Clearinghouse :
- Reporting Fraud
- Toll-Free Fraud Number
- (MAAP III) Maine Uniform Accounting and Auditing Practices
- CFDA Lookup
- Office of Management and Budget Circulars
- American Institute of Certified Public Accountants
- Purchased Services