FAC Explorer

Audit 12386

FY End
2023-06-30
Total Expended
$868,194
Findings
6
Programs
11
Organization: Maine School Administrative District No. 45 (ME)
Year: 2023 Accepted: 2024-01-19
Auditor: Felch & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9056 2023-002 Material Weakness - N
9057 2023-002 Material Weakness - N
9058 2023-002 Material Weakness - N
585498 2023-002 Material Weakness - N
585499 2023-002 Material Weakness - N
585500 2023-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $209,626 - 0
84.010 Title I Grants to Local Educational Agencies $137,677 - 0
10.553 School Breakfast Program $26,660 - 0
84.358 Rural Education $25,982 - 0
84.027 Special Education_grants to States $17,657 - 0
84.425 Education Stabilization Fund $9,587 Yes 1
10.555 National School Lunch Program $4,927 - 0
84.173 Special Education_preschool Grants $2,394 - 0
10.560 State Administrative Expenses for Child Nutrition $2,309 - 0
10.649 Pandemic Ebt Administrative Costs $1,256 - 0
10.559 Summer Food Service Program for Children $571 - 0

Contacts

Name Title Type
GCU9KEEXJLG6 Larry Worcester Auditee
2074558301 Gisele L. MacDonald Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Maine School Administrative District No. 45 and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation, of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate.

Finding Details

Finding 2023-002
During the period under audit, the District spent $22,500 to upgrade field lighting, $47,500 for pavement and $5,277 on flooring using ESSER III funds. The Contractor was not notified of the prevailing wage requirement on these projects that were funded by these federal awards.
Finding 2023-002
During the period under audit, the District spent $22,500 to upgrade field lighting, $47,500 for pavement and $5,277 on flooring using ESSER III funds. The Contractor was not notified of the prevailing wage requirement on these projects that were funded by these federal awards.
Finding 2023-002
During the period under audit, the District spent $22,500 to upgrade field lighting, $47,500 for pavement and $5,277 on flooring using ESSER III funds. The Contractor was not notified of the prevailing wage requirement on these projects that were funded by these federal awards.
Finding 2023-002
During the period under audit, the District spent $22,500 to upgrade field lighting, $47,500 for pavement and $5,277 on flooring using ESSER III funds. The Contractor was not notified of the prevailing wage requirement on these projects that were funded by these federal awards.
Finding 2023-002
During the period under audit, the District spent $22,500 to upgrade field lighting, $47,500 for pavement and $5,277 on flooring using ESSER III funds. The Contractor was not notified of the prevailing wage requirement on these projects that were funded by these federal awards.
Finding 2023-002
During the period under audit, the District spent $22,500 to upgrade field lighting, $47,500 for pavement and $5,277 on flooring using ESSER III funds. The Contractor was not notified of the prevailing wage requirement on these projects that were funded by these federal awards.