Finding Text
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.