Audit 344021

Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 21.027. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.

Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Health and Human Services; Award Name: Access Points for Aroostook County Maine; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 93.493. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.

Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Agriculture; Award Name: Community Facility Direct Loan and Grant Program; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 10.766. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.

Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 21.027. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.

Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Health and Human Services; Award Name: Access Points for Aroostook County Maine; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 93.493. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.

Completeness of the Schedule of Expenditures of Federal Awards: Federal Agency: U.S. Department of Agriculture; Award Name: Community Facility Direct Loan and Grant Program; Program Year: October 1, 2023 – September 30, 2024; Assistance Listing Number: 10.766. Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: The Agency will implement appropriate processes and controls to ensure the Schedule of Federal Awards contains complete and accurate data.