FAC Explorer

Audit 44057

FY End
2022-06-30
Total Expended
$824,864
Findings
6
Programs
11
Organization: Rsu 84/msad No 14 (ME)
Year: 2022 Accepted: 2023-05-18
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39730 2022-001 Material Weakness - N
39731 2022-001 Material Weakness - N
39732 2022-001 Material Weakness - N
616172 2022-001 Material Weakness - N
616173 2022-001 Material Weakness - N
616174 2022-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $135,871 Yes 1
84.010 Title I Grants to Local Educational Agencies $118,854 - 0
10.555 National School Lunch Program $85,814 - 0
84.027 Special Education_grants to States $71,322 - 0
10.553 School Breakfast Program $40,653 - 0
84.173 Special Education_preschool Grants $14,403 - 0
84.358 Rural Education $13,346 - 0
84.424 Student Support and Academic Enrichment Program $10,861 - 0
84.367 Improving Teacher Quality State Grants $9,914 - 0
10.582 Fresh Fruit and Vegetable Program $7,853 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

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

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles forState, Local and Indian Tribal Governments, wherein certain types of expendituresare not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Regional School Unit No. 84 has not elected to use the 10 percent de minimisindirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
2022-001 - 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: None identified. Context: We reviewed a sample of 3 contracts for construction and renovation projects out of a total population of 7. 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 statistically valid sample. Repeat Finding: This is not a repeat finding. 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 2022-001
2022-001 - 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: None identified. Context: We reviewed a sample of 3 contracts for construction and renovation projects out of a total population of 7. 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 statistically valid sample. Repeat Finding: This is not a repeat finding. 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 2022-001
2022-001 - 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: None identified. Context: We reviewed a sample of 3 contracts for construction and renovation projects out of a total population of 7. 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 statistically valid sample. Repeat Finding: This is not a repeat finding. 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 2022-001
2022-001 - 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: None identified. Context: We reviewed a sample of 3 contracts for construction and renovation projects out of a total population of 7. 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 statistically valid sample. Repeat Finding: This is not a repeat finding. 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 2022-001
2022-001 - 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: None identified. Context: We reviewed a sample of 3 contracts for construction and renovation projects out of a total population of 7. 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 statistically valid sample. Repeat Finding: This is not a repeat finding. 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 2022-001
2022-001 - 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: None identified. Context: We reviewed a sample of 3 contracts for construction and renovation projects out of a total population of 7. 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 statistically valid sample. Repeat Finding: This is not a repeat finding. 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.