FAC Explorer

Finding 555990 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-04-28
Audit: 354709
Organization: County of Hancock, Maine (ME)
Auditor: Chester M Kearney PA

AI Summary

  • Answer: Audits are not being completed on time, leading to a significant deficiency.
  • Trend: This issue has been noted in previous audits, indicating a recurring problem.
  • List: Management should ensure timely book closures to meet audit deadlines and has agreed to a corrective action plan.

Finding Text

2023-002 Significant Deficiency 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 46 of this report.

Categories

Significant Deficiency

Other Findings in this Audit

  • 555986 2023-002
    Significant Deficiency Repeat
  • 555987 2023-002
    Significant Deficiency Repeat
  • 555988 2023-002
    Significant Deficiency Repeat
  • 555989 2023-002
    Significant Deficiency Repeat
  • 555991 2023-002
    Significant Deficiency Repeat
  • 555992 2023-002
    Significant Deficiency Repeat
  • 555993 2023-002
    Significant Deficiency Repeat
  • 555994 2023-002
    Significant Deficiency Repeat
  • 555995 2023-002
    Significant Deficiency Repeat
  • 555996 2023-002
    Significant Deficiency Repeat
  • 555997 2023-001
    Material Weakness Repeat
  • 555998 2023-002
    Significant Deficiency Repeat
  • 555999 2023-002
    Significant Deficiency Repeat
  • 556000 2023-002
    Significant Deficiency Repeat
  • 556001 2023-002
    Significant Deficiency Repeat
  • 556002 2023-002
    Significant Deficiency Repeat
  • 556003 2023-002
    Significant Deficiency Repeat
  • 556004 2023-002
    Significant Deficiency Repeat
  • 556005 2023-002
    Significant Deficiency Repeat
  • 556006 2023-002
    Significant Deficiency Repeat
  • 1132428 2023-002
    Significant Deficiency Repeat
  • 1132429 2023-002
    Significant Deficiency Repeat
  • 1132430 2023-002
    Significant Deficiency Repeat
  • 1132431 2023-002
    Significant Deficiency Repeat
  • 1132432 2023-002
    Significant Deficiency Repeat
  • 1132433 2023-002
    Significant Deficiency Repeat
  • 1132434 2023-002
    Significant Deficiency Repeat
  • 1132435 2023-002
    Significant Deficiency Repeat
  • 1132436 2023-002
    Significant Deficiency Repeat
  • 1132437 2023-002
    Significant Deficiency Repeat
  • 1132438 2023-002
    Significant Deficiency Repeat
  • 1132439 2023-001
    Material Weakness Repeat
  • 1132440 2023-002
    Significant Deficiency Repeat
  • 1132441 2023-002
    Significant Deficiency Repeat
  • 1132442 2023-002
    Significant Deficiency Repeat
  • 1132443 2023-002
    Significant Deficiency Repeat
  • 1132444 2023-002
    Significant Deficiency Repeat
  • 1132445 2023-002
    Significant Deficiency Repeat
  • 1132446 2023-002
    Significant Deficiency Repeat
  • 1132447 2023-002
    Significant Deficiency Repeat
  • 1132448 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.49M
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $329,948
97.042 Emergency Management Performance Grants $88,608
97.067 Homeland Security Grant Program $37,900
16.575 Crime Victim Assistance $7,547