FAC Explorer

Audit 21667

FY End
2022-06-30
Total Expended
$1.35M
Findings
6
Programs
9
Organization: Regional School Unit#50 (ME)
Year: 2022 Accepted: 2023-03-29
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21001 2022-001 Material Weakness - N
21002 2022-001 Material Weakness - N
21003 2022-001 Material Weakness - N
597443 2022-001 Material Weakness - N
597444 2022-001 Material Weakness - N
597445 2022-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $207,173 Yes 1
84.010 Title I Grants to Local Educational Agencies $184,320 - 0
84.287 Twenty-First Century Community Learning Centers $48,088 - 0
84.031 Higher Education_institutional Aid $42,234 - 0
10.559 Summer Food Service Program for Children $22,695 - 0
84.358 Rural Education $19,010 - 0
84.367 Improving Teacher Quality State Grants $3,753 - 0
84.027 Special Education_grants to States $2,760 - 0
84.173 Special Education_preschool Grants $2,436 - 0

Contacts

Name Title Type
ZM5HCDAE4ME3 Natasha Winslow Auditee
2077578223 Kim Wall Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Regional School Unit No. 50 has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that one contract did not include the prevailing wage rate clause. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Regional School Unit 50.
Finding 2022-001
2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that one contract did not include the prevailing wage rate clause. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Regional School Unit 50.
Finding 2022-001
2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that one contract did not include the prevailing wage rate clause. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Regional School Unit 50.
Finding 2022-001
2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that one contract did not include the prevailing wage rate clause. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Regional School Unit 50.
Finding 2022-001
2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that one contract did not include the prevailing wage rate clause. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Regional School Unit 50.
Finding 2022-001
2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that one contract did not include the prevailing wage rate clause. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Regional School Unit 50.