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Notices and Division Updates
Electronic submissions of cost reports, financial statements and compliance audits are preferred. The Division of Audit has transitioned to a new secure file transfer solution called FileZilla and should be used for all electronic submissions. Inquiries on how to be setup with an account can be directed to Lucas Allen, Manager of Data Analytics at lucas.allen@maine.gov.
All MaineCare Providers have five months after their fiscal year end to file their cost report.
Community agencies have the following reporting requirements:
| Total Agreement Expenditures | Schedule of Expenditures of Department Agreements (SEDA) | Financial Statements | Due to Department |
|---|---|---|---|
| Tier 1: $50,000 to $99,999 | A SEDA signed and dated by an appropriate manager or administrator certifying to its accuracy. | None | 4 months after the agency’s fiscal year end. |
| Tier 1: $100,000 to $499,999 | A SEDA reviewed by a qualified IPA. | Entity-wide financial statements reviewed by a qualified IPA. | 6 months after the agency’s fiscal year end requirement. |
| Tier 2: $500,000 or more | A compliance audit of the SEDA performed by a qualified CPA. | Entity-wide financial statements audited by a qualified IPA. | 9 months after the agency’s fiscal year end. |
Source: Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP)
Additional Reporting for Agencies Subject to Uniform Guidance Audit Requirements:
Tier 1 and Tier 2 agencies that fall under the audit requirements of the Uniform Guidance (2 CFR 200, Subpart F) must submit the entity-wide financial statements, the SEFA and the Single Audit reporting package no later than nine (9) months after the fiscal year end of the community agency.
Audit Overview and Responsibilities
The Division of Audit at DHHS performs compliance and cost settlement audits on approximately 600 different provider organizations and/or community agencies which receive over $1.5 billion of State and Federal funds through either the MaineCare program or from contracted services.
MaineCare Audit
The MaineCare audit section conducts compliance audits and issues final cost settlements on all MaineCare cost reimbursed programs.
These programs include Nursing Facilities, Intermediate Care Facilities for Individuals with Intellectual Disabilities, Residential Care Facilities, Private Non-Medical Institutions, and Hospitals.
The audits are conducted to ensure that MaineCare funds are expended in accordance with the MaineCare Benefits Manual, the Provider Reimbursement Manual, and the Code of Federal Regulations. We process over 600 cost reports annually representing approximately $1 billion in MaineCare funding.
Social Service Audit
The Social Service Audit team conducts desk reviews on audits submitted by community agencies that have been performed in accordance with 2 CFR Part 200 as well as close-out reviews on all Department contracts to sub-recipients.
Internal Audit
The Internal Audit Unit oversees all auditing of DHHS conducted by external agencies, assures corrective action plans are implemented and meeting their objective, and conducts specialized audits as needed.