Audit 2524

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.

2022-004 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $135,420, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 6 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were a total of $135,420 made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above.