FAC Explorer

Audit 23403

FY End
2022-06-30
Total Expended
$1.81M
Findings
4
Programs
11
Organization: M.s.a.d. No 70 (ME)
Year: 2022 Accepted: 2023-03-13
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21481 2022-001 Material Weakness - N
21482 2022-001 Material Weakness - N
597923 2022-001 Material Weakness - N
597924 2022-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $309,026 - 0
84.010 Title I Grants to Local Educational Agencies $273,455 - 0
84.425 Education Stabilization Fund $115,555 Yes 1
10.559 Summer Food Service Program for Children $59,100 - 0
10.553 School Breakfast Program $55,000 - 0
84.027 Special Education_grants to States $30,412 - 0
84.424 Student Support and Academic Enrichment Program $22,645 - 0
10.582 Fresh Fruit and Vegetable Program $18,565 - 0
10.558 Child and Adult Care Food Program $15,865 - 0
84.367 Improving Teacher Quality State Grants $15,622 - 0
84.173 Special Education_preschool Grants $3,540 - 0

Contacts

Name Title Type
R86AFJTRQLR3 Susan Hawkes Auditee
2075323015 Kim Wall Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and/or OMB Circular A-87, CostPrinciples for State, Local and Indian Tribal Governments, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Regional School Unit No. 70 has not elected to use the 10 percent deminimis 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 applies 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 and did not obtain copies of certified payrolls. 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 the contracts did not include the prevailing wage rate clause and that the contractor did not submit the certified payrolls to the Unit. 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: Please see the Corrective Action Plan issued by Regional School Unit No. 70.
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 applies 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 and did not obtain copies of certified payrolls. 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 the contracts did not include the prevailing wage rate clause and that the contractor did not submit the certified payrolls to the Unit. 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: Please see the Corrective Action Plan issued by Regional School Unit No. 70.
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 applies 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 and did not obtain copies of certified payrolls. 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 the contracts did not include the prevailing wage rate clause and that the contractor did not submit the certified payrolls to the Unit. 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: Please see the Corrective Action Plan issued by Regional School Unit No. 70.
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 applies 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 and did not obtain copies of certified payrolls. 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 the contracts did not include the prevailing wage rate clause and that the contractor did not submit the certified payrolls to the Unit. 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: Please see the Corrective Action Plan issued by Regional School Unit No. 70.