FAC Explorer

Audit 354709

FY End
2023-12-31
Total Expended
$2.53M
Findings
42
Programs
5
Organization: County of Hancock, Maine (ME)
Year: 2023 Accepted: 2025-04-28
Auditor: Chester M Kearney PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555986 2023-002 Significant Deficiency Yes P
555987 2023-002 Significant Deficiency Yes P
555988 2023-002 Significant Deficiency Yes P
555989 2023-002 Significant Deficiency Yes P
555990 2023-002 Significant Deficiency Yes P
555991 2023-002 Significant Deficiency Yes P
555992 2023-002 Significant Deficiency Yes P
555993 2023-002 Significant Deficiency Yes P
555994 2023-002 Significant Deficiency Yes P
555995 2023-002 Significant Deficiency Yes P
555996 2023-002 Significant Deficiency Yes P
555997 2023-001 Material Weakness Yes M
555998 2023-002 Significant Deficiency Yes P
555999 2023-002 Significant Deficiency Yes P
556000 2023-002 Significant Deficiency Yes P
556001 2023-002 Significant Deficiency Yes P
556002 2023-002 Significant Deficiency Yes P
556003 2023-002 Significant Deficiency Yes P
556004 2023-002 Significant Deficiency Yes P
556005 2023-002 Significant Deficiency Yes P
556006 2023-002 Significant Deficiency Yes P
1132428 2023-002 Significant Deficiency Yes P
1132429 2023-002 Significant Deficiency Yes P
1132430 2023-002 Significant Deficiency Yes P
1132431 2023-002 Significant Deficiency Yes P
1132432 2023-002 Significant Deficiency Yes P
1132433 2023-002 Significant Deficiency Yes P
1132434 2023-002 Significant Deficiency Yes P
1132435 2023-002 Significant Deficiency Yes P
1132436 2023-002 Significant Deficiency Yes P
1132437 2023-002 Significant Deficiency Yes P
1132438 2023-002 Significant Deficiency Yes P
1132439 2023-001 Material Weakness Yes M
1132440 2023-002 Significant Deficiency Yes P
1132441 2023-002 Significant Deficiency Yes P
1132442 2023-002 Significant Deficiency Yes P
1132443 2023-002 Significant Deficiency Yes P
1132444 2023-002 Significant Deficiency Yes P
1132445 2023-002 Significant Deficiency Yes P
1132446 2023-002 Significant Deficiency Yes P
1132447 2023-002 Significant Deficiency Yes P
1132448 2023-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.49M Yes 2
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $329,948 Yes 1
97.042 Emergency Management Performance Grants $88,608 - 1
97.067 Homeland Security Grant Program $37,900 - 1
16.575 Crime Victim Assistance $7,547 - 1

Contacts

Name Title Type
FTV4QNMK1DK9 Monica Cease Auditee
2076678272 Timothy P Poitras Auditor
No contacts on file

Notes to SEFA

Title: Payments to subrecipients Accounting Policies: PURPOSE OF THE SCHEDULE The Uniform Guidance requires a Schedule of Expenditures of Federal Awards showing total expenditures for each federal award program as identified in the catalog of Federal Domestic Assistance (CFDA). SIGNIFICANT ACCOUNTING POLICIES 1. REPORTING ENTITY The accompanying schedule includes all federal award programs of The County of Hancock, Maine for the fiscal year ended December 31, 2023. The reporting entity is defined in the Notes to the Financial Statements of The County of Hancock, Maine. 2. BASIS OF PRESENTATION The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. a. Federal financial assistance is defined as assistance provided by federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. b. The Uniform Guidance establishes the level of expenditures to be used in defining major federal financial award programs. Major programs for the Organization have been identified in the Schedule of Findings and Questioned Costs. 3. BASIS OF ACCOUNTING The information presented in the Schedule of Expenditures of Federal Awards is presented on a basis consistent with the County’s basic financial statements. The grants included are all accounted for on a modified accrual basis of accounting which is described in the notes to the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% De Minimis Cost rate for the year ended December 31, 2023. The County awarded a total of $281,803 of State and Local Fiscal Recovery Funds (Assistance listing #21.027) to subrecipients. These subrecipients consisted of local governmental and non-profit organizations.

Finding Details

Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-001
2023-001 Material Weakness – Subrecipient monitoring Condition: The County does not have a subrecipient monitoring program in place. Criteria and effect: The State and Local Fiscal Recovery award requires recipients to have a subrecipient monitoring policy in place and conduct monitoring of award subrecipients. Neither criteria has been met. Cause: Issue was caused by high staff turnover and misunderstanding of program compliance requirements. Questioned costs: Undetermined Recommendation: We recommended that management develop a program to properly monitor subrecipient awards and conduct monitoring immediately. Identification of repeat finding: This finding was reported in the immediately prior audit period as a material weakness. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-001
2023-001 Material Weakness – Subrecipient monitoring Condition: The County does not have a subrecipient monitoring program in place. Criteria and effect: The State and Local Fiscal Recovery award requires recipients to have a subrecipient monitoring policy in place and conduct monitoring of award subrecipients. Neither criteria has been met. Cause: Issue was caused by high staff turnover and misunderstanding of program compliance requirements. Questioned costs: Undetermined Recommendation: We recommended that management develop a program to properly monitor subrecipient awards and conduct monitoring immediately. Identification of repeat finding: This finding was reported in the immediately prior audit period as a material weakness. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.
Finding 2023-002
2023-002 Significant Deficiency Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 46 of this report.