Finding Text
2021-003 Other Matter – Other compliance requirements
Condition: Timely filing
Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2022). Late submission is non-compliance and prevents the auditee from being considered low risk for the next 2 years.
Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis.
Questioned costs: N/A
Recommendation: We recommended to management that they have controls in place to prevent delays in the future years.
Repeat finding: This finding as a repeat finding from the year ended December 31, 2020.
Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 96 of this report.