FAC Explorer

Audit 352806

FY End
2024-06-30
Total Expended
$4.62M
Findings
6
Programs
15
Organization: Rsu/msad No. 29 (ME)
Year: 2024 Accepted: 2025-04-07
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554236 2024-001 Significant Deficiency Yes N
554237 2024-001 Significant Deficiency Yes N
554238 2024-001 Significant Deficiency Yes N
1130678 2024-001 Significant Deficiency Yes N
1130679 2024-001 Significant Deficiency Yes N
1130680 2024-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.77M Yes 1
84.010 Title I Grants to Local Educational Agencies $852,467 - 0
10.555 National School Lunch Program $775,162 - 0
84.027 Special Education_grants to States $368,851 - 0
84.367 Improving Teacher Quality State Grants $115,581 - 0
84.424 Student Support and Academic Enrichment Program $73,451 - 0
10.582 Fresh Fruit and Vegetable Program $62,408 - 0
84.060 Indian Education_grants to Local Educational Agencies $59,630 - 0
84.287 Twenty-First Century Community Learning Centers $44,516 - 0
84.002 Adult Education - Basic Grants to States $42,900 - 0
84.358 Rural Education $35,314 - 0
10.565 Commodity Supplemental Food Program $31,879 - 0
10.559 Summer Food Service Program for Children $10,981 - 0
84.173 Special Education_preschool Grants $8,807 - 0
10.649 Pandemic Ebt Administrative Costs $2,612 - 0

Contacts

Name Title Type
THABJVNELJ35 Wendy Bradstreet Auditee
2075326555 Kristen Zita Auditor
No contacts on file

Notes to SEFA

Title: Noncash Awards 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. 29 has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Region School Unit No. 29 reports U.S. Department of Agriculture (USDA) Foods consumed on the Schedule at the fair value [or entitlement value]. The State of Maine allocated USDA Foods to the respective program(s) that benefitted from the use of those USDA Foods.

Finding Details

Finding 2024-001
Significant Deficiency 2024-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425 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, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. 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: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Finding 2024-001
Significant Deficiency 2024-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425 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, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. 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: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Finding 2024-001
Significant Deficiency 2024-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425 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, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. 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: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Finding 2024-001
Significant Deficiency 2024-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425 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, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. 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: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Finding 2024-001
Significant Deficiency 2024-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425 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, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. 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: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Finding 2024-001
Significant Deficiency 2024-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425 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, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. 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: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.