Audit 301760

2023-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425D/84.425U Education Stabilization Fund Criteria: The following CFR(s) 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 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, 9 of the 12 contracts did not have the Davis Bacon Act Language and one of the Contractors did not complete the Certified Payroll correctly. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned 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 No. 29.

2023-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425D/84.425U Education Stabilization Fund Criteria: The following CFR(s) 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 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, 9 of the 12 contracts did not have the Davis Bacon Act Language and one of the Contractors did not complete the Certified Payroll correctly. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned 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 No. 29.

2023-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425D/84.425U Education Stabilization Fund Criteria: The following CFR(s) 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 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, 9 of the 12 contracts did not have the Davis Bacon Act Language and one of the Contractors did not complete the Certified Payroll correctly. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned 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 No. 29.

2023-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425D/84.425U Education Stabilization Fund Criteria: The following CFR(s) 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 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, 9 of the 12 contracts did not have the Davis Bacon Act Language and one of the Contractors did not complete the Certified Payroll correctly. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned 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 No. 29.