FAC Explorer

Finding 370871 (2023-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-28
Audit: 292564
Organization: Maine School Administrative District No. 24 (ME)
Auditor: Felch & Company LLC

AI Summary

  • Answer: The District spent over $400,000 on security and heating upgrades using ESSER III funds.
  • Trend: Contractors were not informed about the prevailing wage requirements for these federally funded projects.
  • List: Follow up by ensuring all contractors are notified of wage requirements for future projects to maintain compliance.

Finding Text

During the period under audit, the District spent $113,183 to upgrade the security system and $298,490 on heating system improvements using ESSER III funds. The Contractors were not notified of the prevailing wage requirement on these projects that were funded by these federal awards.

Corrective Action Plan

We recommend that the District review its current procurement policies for the federal requirements. We also recommend that the District work with the contractors to determine whether prevailing wages were paid to all employees who worked on the projects noted above. Per subsequent inquiries, it was noted that the contractors had maintained the necessary wage documents and were in compliance with the prevailing wage requirements. The District is committed to remedying the findings. Management will review its procurement policy to ensure it includes the necessary federal compliance points.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 370872 2023-001
    Material Weakness
  • 370873 2023-001
    Material Weakness
  • 370874 2023-001
    Material Weakness
  • 947313 2023-001
    Material Weakness
  • 947314 2023-001
    Material Weakness
  • 947315 2023-001
    Material Weakness
  • 947316 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $129,969
10.555 National School Lunch Program $117,285
10.553 School Breakfast Program $65,333
21.027 Coronavirus State and Local Fiscal Recovery Funds $51,158
10.560 State Administrative Expenses for Child Nutrition $22,602
10.582 Fresh Fruit and Vegetable Program $18,740
84.010 Title I Grants to Local Educational Agencies $16,889
84.358 Rural Education $12,815
84.048 Career and Technical Education -- Basic Grants to States $7,633
84.425 Education Stabilization Fund $6,714
10.559 Summer Food Service Program for Children $1,267
10.649 Pandemic Ebt Administrative Costs $1,256
10.588 Assessment of Alternatives to Face-to-Face Interviews in Snap $162