FAC Explorer

Audit 51343

FY End
2022-06-30
Total Expended
$4.59M
Findings
4
Programs
11
Organization: Regional School Unit No. 13 (ME)
Year: 2022 Accepted: 2023-07-23
Auditor: Rhr Smith & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48759 2022-001 Material Weakness - N
48760 2022-001 Material Weakness - N
625201 2022-001 Material Weakness - N
625202 2022-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $996,239 Yes 1
84.010 Title I Grants to Local Educational Agencies $763,268 - 0
10.555 National School Lunch Program $753,490 Yes 0
84.027 Special Education_grants to States $444,047 - 0
84.287 Twenty-First Century Community Learning Centers $224,982 - 0
10.553 School Breakfast Program $152,992 Yes 0
84.358 Rural Education $110,419 - 0
10.565 Commodity Supplemental Food Program $55,456 - 0
84.002 Adult Education - Basic Grants to States $23,471 - 0
10.559 Summer Food Service Program for Children $9,110 Yes 0
10.582 Fresh Fruit and Vegetable Program $7,389 Yes 0

Contacts

Name Title Type
ZVT6VKWDBH15 Peter Orne Auditee
2075933642 Kim 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 basisof accounting. Such expenditures are recognized following the costprinciples contained in the Uniform Guidance and/or OMB Circular A-87,Cost Principles for State, Local and Indian Tribal Governments, whereincertain types of expenditures are not allowable or are limited as toreimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Regional School Unit No. 13 reports commodities consumed on theSchedule at the fair value (or entitlement value). The Government allocated donatedfood commodities to the respective program(s) that benefitted from the use of thosedonated food commodities.

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 Department 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 Unit did not include wage rate certification requirement in contracts for construction projects and did not obtain copies of certified payrolls. Cause: The Unit 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: There were two construction contracts and both were reviewed. 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 Unit. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit 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 RSU 13.
Finding 2022-001
2022-001 - 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 CFR applies to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include wage rate certification requirement in contracts for construction projects and did not obtain copies of certified payrolls. Cause: The Unit 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: There were two construction contracts and both were reviewed. 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 Unit. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit 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 RSU 13.
Finding 2022-001
2022-001 - 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 CFR applies to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include wage rate certification requirement in contracts for construction projects and did not obtain copies of certified payrolls. Cause: The Unit 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: There were two construction contracts and both were reviewed. 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 Unit. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit 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 RSU 13.
Finding 2022-001
2022-001 - 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 CFR applies to this finding: 29 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include wage rate certification requirement in contracts for construction projects and did not obtain copies of certified payrolls. Cause: The Unit 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: There were two construction contracts and both were reviewed. 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 Unit. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit 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 RSU 13.