FAC Explorer

Audit 330756

FY End
2023-06-30
Total Expended
$6.08M
Findings
12
Programs
12
Organization: Regional School Unit 9 Dba Mt Blue Regional School District (ME)
Year: 2023 Accepted: 2024-12-04
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512949 2023-002 Material Weakness Yes N
512950 2023-002 Material Weakness Yes N
512951 2023-002 Material Weakness Yes N
512952 2023-002 Material Weakness Yes N
512953 2023-002 Material Weakness Yes N
512954 2023-002 Material Weakness Yes N
1089391 2023-002 Material Weakness Yes N
1089392 2023-002 Material Weakness Yes N
1089393 2023-002 Material Weakness Yes N
1089394 2023-002 Material Weakness Yes N
1089395 2023-002 Material Weakness Yes N
1089396 2023-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $2.26M Yes 1
10.555 National School Lunch Program $344,487 Yes 0
84.358 Rural Education $235,641 - 0
10.553 School Breakfast Program $213,448 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $200,544 Yes 0
10.559 Summer Food Service Program for Children $110,606 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $86,325 - 0
84.027 Special Education Grants to States $72,669 - 0
17.U01 Apprenticeship Grant $58,850 - 0
84.002 Adult Education - Basic Grants to States $28,519 - 0
84.010 Title I Grants to Local Educational Agencies $15,334 - 0
84.173 Special Education Preschool Grants $10,192 - 0

Contacts

Name Title Type
SGGLEHM1PCK3 Alison Gamache Auditee
2077786571 Kimberly Wall Auditor
No contacts on file

Notes to SEFA

Title: Food Donation Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Regional School Unit No. 9 DBA Mt. Blue Regional School District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Regional School Unit No. 9 DBA Mt. Blue Regional School District reports commodities consumed on the Schedule at the fair value (or entitlement value). The Government allocated donated food commodities to the respective program(s) that benefitted from the use of those donated food commodities.

Finding Details

Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.
Finding 2023-002
2023-002 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN - 84.425 - Education Stabilization Fund Criteria: The following CFRs 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 District had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Cause: The District does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: None Identified. Context: There were 2 construction projects identified by auditors in the sample of expenses reviewed for the grant. This was not a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-004. Recommendation: It is recommended that the District familiarize themselves with federal Wage Rate Requirements and 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 School District.