Audit 329727

FY End
2024-06-30
Total Expended
$3.64M
Findings
12
Programs
18
Organization: Regional School Unit 34 (ME)
Year: 2024 Accepted: 2024-11-25

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
511965 2024-002 Significant Deficiency - N
511966 2024-002 Significant Deficiency - N
511967 2024-002 Significant Deficiency - N
511968 2024-002 Significant Deficiency - N
511969 2024-002 Significant Deficiency - N
511970 2024-002 Significant Deficiency - N
1088407 2024-002 Significant Deficiency - N
1088408 2024-002 Significant Deficiency - N
1088409 2024-002 Significant Deficiency - N
1088410 2024-002 Significant Deficiency - N
1088411 2024-002 Significant Deficiency - N
1088412 2024-002 Significant Deficiency - N

Contacts

Name Title Type
FW2NJGPNJPM1 Barbara Grindle Auditee
2078277171 Casey Leonard Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Reporting Entity - The accompanying schedule includes all federal award programs of Regional School Unit No. 34 for the fiscal year ended June 30, 2024. The reporting entity is defined in the notes to the basic financial statements of Regional School Unit No. 34. B. Basis of Presentation - The information in the accompanying Schedule of Expenditures of Federal Awards is presented in accordance with the Uniform Guidance. 1. Pursuant to the Uniform Guidance, federal awards are defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. 2. Major Programs - The Uniform Guidance establishes the level of expenditures or expenses to be used in defining major federal award programs. Major programs for Regional School Unit No. 34 are identified in the summary of auditor’s results section in the schedule of findings and questioned costs. C. Basis of Accounting - The information presented in the schedule of expenditures of federal awards is presented on the modified accrual basis of accounting, which is consistent with the reporting in the entity’s fund financial statements. De Minimis Rate Used: N Rate Explanation: Regional School Unit No. 34 has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None
2024-002 – U.S. Department of Education, For the Period July 1, 2023 through June 30, 2024, Assistance Listing #84.425 Elementary and Secondary School Emergency Relief Fund Statement of Condition: Documentation of wage rate requirements in construction contracts was 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 federally funded construction contracts contain language requiring that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: When performing our compliance testing, we discovered that construction contracts did not contain the prevailing wage rate clause. 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. Questioned Costs: None