FAC Explorer

Finding 372582 (2022-001)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2024-03-06
Audit: 293667
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 weakness.

Finding Text

2022-001 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.

Corrective Action Plan

2022-001 Material Weakness 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

  • 372583 2022-002
    Significant Deficiency Repeat
  • 949024 2022-001
    Material Weakness Repeat
  • 949025 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.23M
97.042 Emergency Management Performance Grants $66,883
97.067 Homeland Security Grant Program $38,937
20.106 Airport Improvement Program $37,153
16.575 Crime Victim Assistance $13,750