Finding Text
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(s) apply to this finding: 2 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts or review weekly certified payrolls from contractors. 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 both contracts did not include the prevailing wage rate clause and the client didn?t review weekly certified payrolls from contractors. 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: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by Regional School Unit 01.