FAC Explorer

Finding 1179128 (2024-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2026-03-12
Audit: 391523
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 criteria.
  • Recommended Follow-Up: Management should create and implement a subrecipient monitoring program immediately to address this material weakness.

Finding Text

2024-002 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 48 of this report.

Corrective Action Plan

Name of contact person: Michael Crooker, County Administrator Corrective Action: The County will develop and implement a subrecipient monitoring program. Proposed implementation date: The corrective action plan will be implemented as soon as possible.

Categories

Subrecipient Monitoring Material Weakness

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
  • 1179127 2024-003
    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