FAC Explorer

Audit 388461

FY End
2023-12-31
Total Expended
$8.23M
Findings
18
Programs
10
Organization: Count of Penobscot, Maine (ME)
Year: 2023 Accepted: 2026-02-23
Auditor: CHESTER M KEARNEY PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174888 2023-003 Material Weakness Yes P
1174889 2023-003 Material Weakness Yes P
1174890 2023-003 Material Weakness Yes P
1174891 2023-003 Material Weakness Yes P
1174892 2023-003 Material Weakness Yes P
1174893 2023-003 Material Weakness Yes P
1174894 2023-003 Material Weakness Yes P
1174895 2023-003 Material Weakness Yes P
1174896 2023-003 Material Weakness Yes P
1174897 2023-003 Material Weakness Yes P
1174898 2023-003 Material Weakness Yes P
1174899 2023-003 Material Weakness Yes P
1174900 2023-003 Material Weakness Yes P
1174901 2023-003 Material Weakness Yes P
1174902 2023-003 Material Weakness Yes P
1174903 2023-003 Material Weakness Yes P
1174904 2023-003 Material Weakness Yes P
1174905 2023-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $5.56M Yes 1
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $219,237 Yes 1
97.067 HOMELAND SECURITY GRANT PROGRAM $185,371 Yes 1
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $161,751 Yes 1
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $113,762 Yes 1
17.259 WIOA YOUTH ACTIVITIES $71,837 Yes 1
16.575 CRIME VICTIM ASSISTANCE $32,095 Yes 1
17.258 WIOA ADULT PROGRAM $23,961 Yes 1
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $1,900 Yes 1
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $0 Yes 1

Contacts

Name Title Type
XA37N4VKZZ33 Timothy P Poitras Auditee
2077643171 Timothy Poitras, CPA Auditor
No contacts on file

Notes to SEFA

The County’s reporting package is being filed with the federal audit clearinghouse after the normal 9-month filing deadline due to business disruptions caused by the COVID-19 pandemic and resulting shutdowns and stay at home orders.
There are no loan programs
The County has passed the following awards through to subrecipients: Program Subrecipient Amount WIOA Adult Eastern Maine Development Corporation 326,032 WIOA Youth Eastern Maine Development Corporation 533,867 WIOA Dislocated Worker Eastern Maine Development Corporation 221,623 WIOA Quest Eastern Maine Development Corporation 281,265 Career DWG Eastern Maine Development Corporation 198,760 NDWG – Opioid Eastern Maine Development Corporation 98,436 Subtotal 1,659,983 WIOA Adult Aroostook County Action Program 56,229 WIOA Youth Aroostook County Action Program 71,901 WIOA Dislocated Worker Aroostook County Action Program 33,057 NDWG-Opioid Aroostook County Action Program 120,801 Subtotal 281,988 Coronavirus State and Local Fiscal Recovery Funds Various 3,703,333 Total Passed Through to Subrecipients 5,645,304

Finding Details

Finding 2023-003
2023-003 Other Matter – Other compliance requirements Condition: Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2023). Late submission is non-compliance and prevents the auditee from being considered low risk for the next two years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2022. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.