Audit 310401

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.

2023-001 - Special Tests and Provisions - Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Agency 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 District 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 District does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: Identified question costs equaled construction projects totaling $82,188, all of which were performed without contracts containing the required clauses and without obtaining certified payrolls. It was noted that the project was from the prior fiscal year and not entered into during the fiscal year under audit. Context: We reviewed a sample of two contracts for construction and renovation projects out of a total population of two. 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 District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the District 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 the RSU 84/MSAD 14.