FAC Explorer

Audit 363584

FY End
2024-06-30
Total Expended
$925,837
Findings
10
Programs
14
Organization: Rsu 84/msad No 14 (ME)
Year: 2024 Accepted: 2025-08-04
Auditor: Rhr Smith and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572447 2024-001 Material Weakness Yes N
572448 2024-001 Material Weakness Yes N
572449 2024-001 Material Weakness Yes N
572450 2024-001 Material Weakness Yes N
572451 2024-001 Material Weakness Yes N
1148889 2024-001 Material Weakness Yes N
1148890 2024-001 Material Weakness Yes N
1148891 2024-001 Material Weakness Yes N
1148892 2024-001 Material Weakness Yes N
1148893 2024-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $124,213 - 0
84.010 Title I Grants to Local Educational Agencies $116,447 - 0
84.027 Special Education Grants to States $46,372 - 0
10.553 School Breakfast Program $26,484 - 0
84.425 Education Stabilization Fund $16,922 Yes 1
84.358 Rural Education $8,865 - 0
10.555 National School Lunch Program $8,103 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $7,299 - 0
10.582 Fresh Fruit and Vegetable Program $7,219 - 0
84.287 Twenty-First Century Community Learning Centers $7,213 - 0
10.559 Summer Food Service Program for Children $4,778 - 0
10.185 Local Food for Schools Cooperative Agreement Program $743 - 0
84.173 Special Education Preschool Grants $727 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
J4B4RZ11RGF7 Tammy Cropley Auditee
2074482882 Kimberly Wall Auditor
No contacts on file

Notes to SEFA

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: Regional School Unit No. 84 has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.
Finding 2024-001
MATERIAL WEAKNESSES 2024-001 – 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 language in the contract provisions for construction contracts and did not obtain copies of certified payrolls at time of payment. 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: None Context: We reviewed a sample of 2 contracts for construction and renovation projects out of a total population of 3. It was determined that the contracts did not include the prevailing wage rate language and that the contractor did have timely submission of the certified payrolls to the District. This is a not statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001 and 2023-001 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.