FAC Explorer

Finding 1148891 (2024-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-08-04
Audit: 363584
Organization: Rsu 84/msad No 14 (ME)
Auditor: Rhr Smith and Company

AI Summary

  • Core Issue: The District failed to include required prevailing wage rate language in construction contracts and did not obtain certified payrolls at payment time.
  • Impacted Requirements: This violates 29 CFR 5.5, leading to non-compliance in contract execution.
  • Recommended Follow-Up: The District should establish internal controls to ensure compliance with wage rate requirements and address this repeat finding.

Finding Text

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.

Categories

Special Tests & Provisions Questioned Costs Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 572447 2024-001
    Material Weakness Repeat
  • 572448 2024-001
    Material Weakness Repeat
  • 572449 2024-001
    Material Weakness Repeat
  • 572450 2024-001
    Material Weakness Repeat
  • 572451 2024-001
    Material Weakness Repeat
  • 1148889 2024-001
    Material Weakness Repeat
  • 1148890 2024-001
    Material Weakness Repeat
  • 1148892 2024-001
    Material Weakness Repeat
  • 1148893 2024-001
    Material Weakness Repeat

Programs in Audit

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