Finding 1148832 (2022-003)

2022-003 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 2 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, 2021. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.