Finding 1179127 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-03-12
Audit: 391523
Organization: County of Hancock, Maine (ME)

AI Summary

  • Core Issue: Audits are not being completed on time, violating federal requirements for recipients of federal funds over $750,000.
  • Impacted Requirements: Audits must be submitted within nine months of year-end, or 15 months with an extension.
  • Recommended Follow-Up: Management should ensure timely closing of books to meet audit deadlines and address this repeat finding.

Finding Text

2024-003 Other matter 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 48 of this report.

Corrective Action Plan

Name of contact person: Michael Crooker, County Administrator Corrective Action: The County will work to ensure timely filing of required reports in the future. Proposed completion date: Management intends to have the policy in place immediately.

Categories

Significant Deficiency

Other Findings in this Audit

  • 1179108 2024-003
    Material Weakness Repeat
  • 1179109 2024-003
    Material Weakness Repeat
  • 1179110 2024-003
    Material Weakness Repeat
  • 1179111 2024-003
    Material Weakness Repeat
  • 1179112 2024-003
    Material Weakness Repeat
  • 1179113 2024-003
    Material Weakness Repeat
  • 1179114 2024-003
    Material Weakness Repeat
  • 1179115 2024-003
    Material Weakness Repeat
  • 1179116 2024-003
    Material Weakness Repeat
  • 1179117 2024-003
    Material Weakness Repeat
  • 1179118 2024-003
    Material Weakness Repeat
  • 1179119 2024-003
    Material Weakness Repeat
  • 1179120 2024-003
    Material Weakness Repeat
  • 1179121 2024-003
    Material Weakness Repeat
  • 1179122 2024-003
    Material Weakness Repeat
  • 1179123 2024-003
    Material Weakness Repeat
  • 1179124 2024-003
    Material Weakness Repeat
  • 1179125 2024-003
    Material Weakness Repeat
  • 1179126 2024-003
    Material Weakness Repeat
  • 1179128 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.30M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $91,146
16.575 CRIME VICTIM ASSISTANCE $26,983
97.067 HOMELAND SECURITY GRANT PROGRAM $8,540
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $2,090