Code of Maine Rules › 10 - DEPARTMENT OF HEALTH AND HUMAN SERVICES › 148 - OFFICE OF CHILD AND FAMILY SERVICES › Chapter 1 - CHILD AND ADULT CARE FOOD PROGRAM POLICY MANUAL NONDISCRIMINATION NOTICE › Section 148-1-V - C.A.C.F.P. ADMINISTRATION › Subsection 148-1-V-B - AUDITS

Current through 2024-29, July 17, 2024
1. PURPOSE:
The purpose of an audit is to verify the accuracy and
					 consider the appropriateness of costs claimed and services rendered for the
					 audited period. In considering the appropriateness of costs claimed, a review
					 of their allowability, allocability and reasonableness will be made based on
					 the terms/conditions of the Child and Adult Care Food Program agreement and
					 regulations in force during the period being reviewed.
2. STANDARDS OF CONDUCT:
1. Auditors shall notify the organization to
				  be audited prior to the start of the audit.
2. Auditors shall perform an audit of
				  terminated C.A.C.F.P. agreements within 2 years of termination based on the
				  requirement of the Maine Uniform Accounting and Auditing Practices for
				  Community Agencies.
3. Auditors
				  shall complete C.A.C.F.P. Agreement audits using the following rules,
				  regulations and policies applicable to the type of organization being audited:
a. All Organizations
17 CFR Part 226, Child and Adult Care Food
				  Program.
2 Bureau of Child and
				  Family Services, Child and Adult Care Food Program Policy Manual.
3 Department of Human Services exceptions to
				  Office of Management Budget (OMB) circulars.
4 Department of Human Services signed
				  contracts and related documents.
b. Public entity
1. OMB Circular A-87, Cost Principles for
				  States and Local Governments.
2.
				  OMB Circular A-102, Uniform Administrative Requirements for Assistance to State
				  and Local Governments.
3. Common
				  Rule ( 7 CFR Part 3015, Uniform Administrative Requirements for Assistance
				  Grants and Cooperative Agreements to State and Local Governments.)
4. OMB Circular A-128, Audit Requirements for
				  State and Local Governments.
c. Non-profit entity
1. OMB Circular A-110, Uniform Administrative
				  Requirements for Grants and Other Agreements with Institutions of Higher
				  Education, Hospitals and Other Non-profit Organizations.
2. OMB Circular A-122, Cost Principles for
				  Non-profit Organizations.
3. OMB
				  Circular A-133, Audits of Institutions of Higher Education Hospitals and Other
				  Non-profit Organizations.
d. Educational entity
1. OMB Circular A-21, Cost Principles for
				  Educational Institutions.
2. OMB
				  Circular A-88, Indirect Cost Rates, Audit and Audit Follow-up at Educational
				  Institutions.
3. OMB Circular
				  A-110, Uniform Administrative Requirements for Grants and Other Agreements with
				  Institutions of Higher Education, Hospitals and Other Non-profit
				  Organizations.
e. For
				  Profit entity
1. OMB Circular A-87, Cost
				  Principles for States and Local Governments.
2. OMB Circular A-102, Uniform Administrative
				  Requirements for Assistance to State and Local Governments.
3. Common Rule.
4. Auditors shall audit C.A.C.F.P. agreements
				  to the compliance requirements found in C.F.D.A. 10.558.
5. Organizations shall comply with the
				  requirements of Maine Uniform Accounting and Auditing practices for Community
				  Agencies (MAAP).
6. Funds Due to
				  the Organization:
If an audit reveals additional funds are due an
					 organization from the State Agency,. these funds may be held for up to 30 days
					 by the Bureau pending notification of the organization's agreement or
					 disagreement with the audit report.
a.
				  If the organization concurs with the audit findings and accepts the amount due
				  as correct, the organization shall indicate written agreement within 30 days of
				  receipt of the notice to the Director, Bureau and request payment of the
				  funds.
b. If the Bureau concurs
				  with the audit payment request notice of agreement will be forwarded to the
				  Department's Division of Financial Services and a request made for immediate
				  payment to the organization.
c.
				  Written concurrence by the organization will indicate satisfaction with the
				  audit, forfeiture of any further right of appeals, and will cause the audit to
				  be closed.
7. Funds Due
				  to the Department
Any amount due the Department from an organization as a
					 result of an audit, shall be paid in full by check made payable to the
					 Treasurer.. State of Maine* or by a request for repayment schedule tendered
					 within 30 days of receipt of the report of audit, unless contested and an
					 appeal is registered.
a. Requests to
				  repay the amount by monthly payments or monthly withholdings from current
				  C.A.C.F.P. earnings shall be made.. in writing, to the Director, Bureau of
				  Child and Family Services, State House.. Station 11, Augusta, Maine
				  04333.
b. If an organization
				  contests an audit report of an overpayment, the amount due to the Department
				  which is the subject of the appeal, may be held by the organization pending the
				  conclusion of an appeal.