Statutes, codes, and regulations
Maine Administrative Code
Department 10 - DEPARTMENT OF HEALTH AND HUMAN SERVICESDivision 144 - DEPARTMENT OF HEALTH AND HUMAN SERVICES - GENERAL
Chapter 30 - MAINE UNIFORM ACCOUNTING AND AUDITING PRACTICES FOR COMMUNITY AGENCIES
Section 144-30-05 - DEPARTMENT RESPONSIBILITIES

10- 144 C.M.R. ch. 30, § 05

Download
PDF
Current through 2024-51, December 18, 2024
Section 144-30-05 - DEPARTMENT RESPONSIBILITIES

SUMMARY: The Department shall establish procedures for administering agreements with Community Agencies in accordance with MAAP and federal regulations. Specific Department responsibilities shall, at a minimum, include the following:

A.ADMINISTRATIVE RESPONSIBILITIES
1. To prepare requests for proposals for agreements with community agencies.
2. To negotiate agreements with community agencies that contain applicable accounting and administrative requirements contained within these rules.
3. To ensure each agreement between the Department and the community agency includes an Agreement Compliance Section and a pro forma.
(a)Agreement Compliance Section

Each agreement shall contain a standard section which presents the related agreement compliance testing requirements. Each area of compliance indicated as applicable shall be cross-referenced to the agreement.

(b)Pro Forma Agreement Closeout Report

Each agreement shall contain a pro forma to illustrate the close-out method to be applied. Illustrative amounts should be filled in on the pro forma.

(c)Special Provisions

An agreement may present in the Agreement Compliance Section an applicable special compliance area in addition to the standard areas. Special compliance areas must have a measurable effect to the agreement. Any special compliance area must be identified and cross-referenced to the agreement. In addition, a separate page must be inserted in the agreement which specifies the compliance requirements.

4. To provide technical advice to community agencies and IPAs to assist them in understanding their responsibilities under the agreement.
5. To monitor agreement fiscal and program performance.
6. To resolve agreement balances resulting from audits and examinations.
7. To apply sanctions as described in Section .02 G when necessary.
B.AUDIT OVERSIGHT AND EXAMINATION RESPONSIBILITIES

Division of Audit personnel of the Department are responsible for the following:

1. To perform Department examinations of community agency records.
2. Ensure that subrecipients expending $500,000 or more in Federal awards during the subrecipient's fiscal year have met the audit requirements of OMB Circular A-133.
3. To conduct desk reviews of audits of community agencies performed by IPAs.
4. To conduct quality control reviews of selected IPAs' audits.
5. To review the community agency's SEDA.
6. To prepare examination reports for agreements administered by the Department.
7. To review agreement pro formas for conformity to achieve a fair and equitable settlement which complies with all applicable rules and regulations.
8. To assess risk for Department examinations associated with community agencies. At a minimum, such factors as frequency of audit, past history, level of agreement funding, etc. may be considered.
9. To provide the necessary training concerning the regulatory requirements of this Act.
10. To provide technical advice and act as a liaison between all interested parties.
11. To inform the community agency of any additional Departments approved for inclusion in this chapter by the Commissioner.
12. To respond to community agency non-compliance and corrective action plans.
13. To respond to community agency appeals in accordance with Section .04.
14. To advise Department management of community agencies materially not complying with the MAAP reporting requirements.

10- 144 C.M.R. ch. 30, § 05