FAC Explorer

Finding 1132439 (2023-001)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2025-04-28
Audit: 354709
Organization: County of Hancock, Maine (ME)
Auditor: Chester M Kearney PA

AI Summary

  • Core Issue: The County lacks a subrecipient monitoring program, which is essential for compliance with funding requirements.
  • Impacted Requirements: The absence of a monitoring policy violates State and Local Fiscal Recovery award conditions.
  • Recommended Follow-Up: Management should create and implement a subrecipient monitoring program immediately to address this weakness.

Finding Text

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.

Categories

Subrecipient Monitoring Material Weakness

Other Findings in this Audit

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

Programs in Audit

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