FAC Explorer

Finding 498323 (2023-001)

-
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-09-25
Audit: 321067
Organization: County of Knox (ME)
Auditor: James W Wadman CPA

AI Summary

  • Issue: The contractor failed to submit certified payrolls weekly as required.
  • Impact: 7 weeks of payroll reports were overdue for year-end 12/31/23.
  • Follow-up: Ensure timely submission of payrolls moving forward and address the delay with the contractor.

Finding Text

The contractor working on the solar array project did not submit certified payrolls on a weekly basis. There were 7 weeks of certified payroll that should have been reported for year end 12/31/23. These payrolls were submitted on 5/31/24.

Corrective Action Plan

The County’s engineer has requested weekly certified payroll and backup for the payroll from the solar array contractor. The County has not paid any labor toward this project until all requirements are met.

Categories

Questioned Costs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.16M
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $407,996
97.042 Emergency Management Performance Grants $79,149
21.032 Local Assistance and Tribal Consistency Fund $78,568
97.075 Rail and Transit Security Grant Program $52,296
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $41,529
16.575 Crime Victim Assistance $13,641
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,546
90.601 Northern Border Regional Development $11,050
16.607 Bulletproof Vest Partnership Program $10,357
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,830
97.067 Homeland Security Grant Program $5,029
16.710 Public Safety Partnership and Community Policing Grants $4,570