2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-004 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: The School Unit did not maintain complete documentation to substantiate the eligibility status of all students.
Criteria: Complete documentation is required to ensure accurate eligibility status is claimed on federal reports.
Cause: The necessary form submitted by a student was misplaced after it was received by the School Unit.
Effect: The meals claimed for the student(s) with missing applications may have been claimed at the incorrect reimbursement rate. In addition, the School Unit may have received more or less federal subsidy due to the improper classification.
Recommendation: Management should ensure all documentation is filed and maintained after it is received.
Questioned Costs: None
2023-005 – U.S. Department of Agriculture, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #10.553-10.582 – Internal Control and Compliance over Child Nutrition Cluster
Statement of Condition: During the months of October 2022 and February 2023, the School Unit reported incorrect meal counts for both breakfast and lunch for one of its schools.
Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy.
Cause: When preparing the monthly claim forms, ineligible meals were claimed due to staff errors, in addition to meals claimed that lacked supporting documentation.
Effect: The total meal counts for the months of October 2022 and February 2023 were over-reported to the State of Maine. In addition, the School Unit may have received more federal subsidy due to the increased meal counts.
Recommendation: Management should implement a review process by a second employee to ensure routine errors are corrected.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None
2023-003 – U.S. Department of Education, For the Period July 1, 2022 through June 30, 2023, Assistance Listing #84.425D – Internal Control and Compliance over Elementary and Secondary School Emergency Relief Fund
Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of
certified weekly payrolls were not performed.
Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. In addition, language regarding wage rate requirements must be included in the contract.
Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause and that certified payrolls were not received.
Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding.
Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner.
Questioned Costs: None