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 $750,000 or more of federal funds in a fiscal year have met the audit requirements of 2 CFR Part 200. The Division has the responsibility of issuing a management decision on the findings and Corrective Action Plan (Word) 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 and for agencies that expend between $100,000 and $500,000 of state or federal pass through funds to have a review 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.