FAC Explorer

Audit 321067

FY End
2023-12-31
Total Expended
$8.66M
Findings
20
Programs
13
Organization: County of Knox (ME)
Year: 2023 Accepted: 2024-09-25
Auditor: James W Wadman CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498323 2023-001 - - N
498324 2023-001 - - N
498325 2023-001 - - N
498326 2023-001 - - N
498327 2023-001 - - N
498328 2023-001 - - N
498329 2023-001 - - N
498330 2023-001 - - N
498331 2023-001 - - N
498332 2023-001 - - N
1074765 2023-001 - - N
1074766 2023-001 - - N
1074767 2023-001 - - N
1074768 2023-001 - - N
1074769 2023-001 - - N
1074770 2023-001 - - N
1074771 2023-001 - - N
1074772 2023-001 - - N
1074773 2023-001 - - N
1074774 2023-001 - - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.16M Yes 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $407,996 Yes 1
97.042 Emergency Management Performance Grants $79,149 - 0
21.032 Local Assistance and Tribal Consistency Fund $78,568 - 0
97.075 Rail and Transit Security Grant Program $52,296 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $41,529 - 0
16.575 Crime Victim Assistance $13,641 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,546 - 0
90.601 Northern Border Regional Development $11,050 - 0
16.607 Bulletproof Vest Partnership Program $10,357 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,830 - 0
97.067 Homeland Security Grant Program $5,029 - 0
16.710 Public Safety Partnership and Community Policing Grants $4,570 - 0

Contacts

Name Title Type
MZ2RPD7P9BV7 Lance Govang Auditee
2075940421 James W Wadman Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: County of Knox, Maine has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of County of Knox, Maine under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of County of Knox, Maine, it is not intended to and does not present the financial position or changes in net position of County of Knox, Maine.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: County of Knox, Maine has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: NOTE C – INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: County of Knox, Maine has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. County of Knox, Maine has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE D – PASS-THROUGH AWARDS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: County of Knox, Maine has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The County of Knox, Maine receives certain federal awards in the form of pass-through awards from the State of Maine. Such amounts received as pass-through awards are specifically identified on the Schedule.
Title: NOTE E – MAJOR PROGRAMS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: County of Knox, Maine has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. In accordance with the Uniform Guidance, major programs are determined using a risk-based approach. Programs in the accompanying Schedule denoted with an asterisk (*) are determined by the independent auditor to be major programs.

Finding Details

Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.
Finding 2023-001
The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.