Audit 293119

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.

2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. Department of Education Passed through the State of Maine Department of Education ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 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 a construction contract and did not review weekly certified payrolls from the contractor. 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: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. 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 Regional School Unit 01.