EIN: 010269656
UEI: THABJVNELJ35
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 9, 2026 (13 days from today).
What is a management decision? →During audit procedures, it was identified that the Unit did not have consistent internal controls over program expenditures. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds Identification of Questioned Costs: None identified. Context: During audit procedures, 23 of the 25 disbursement samples did not have the proper approval on the invoices or supporting documents. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit develop and implement internal control policies and procedures for a consistent, documented approval process to ensure that only allowable costs are charged to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Show full finding ▾Hide full finding ▴Significant Deficiency 2025-001 – Allowable Activities/Allowable Costs Federal Program Information: U.S. Department of Agriculture Passed through the State of Maine Department of Education: ALN 10.553,10.555, 10.559 & 10.579 Child Nutrition Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Unit did not have consistent internal controls over program expenditures. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds Identification of Questioned Costs: None identified. Context: During audit procedures, 23 of the 25 disbursement samples did not have the proper approval on the invoices or supporting documents. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit develop and implement internal control policies and procedures for a consistent, documented approval process to ensure that only allowable costs are charged to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.303, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Internal approvals have been revised to have not only the Food Service Director approving purchases, but an approval from the district Business Manager prior to payment of invoices to vendors. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager has updated the district’s Food Service Director and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2026.
During audit procedures, it was identified that the Unit did not follow policies and procedures. Cause: The Unit did not understand the procurement requirements for the program. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds Identification of Questioned Costs: None identified. Context: During audit procedures, auditor requested copies of the contracts and procurement history files, none could be provided. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with the program requirements and implement the internal control policies and procedures that have already been adopted by the Unit. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Show full finding ▾Hide full finding ▴2025-002 – Procurement, Suspension & Debarment Federal Program Information: U.S. Department of Agriculture Passed through the State of Maine Department of Education: ALN 10.553,10.555, 10.559 & 10.579 Child Nutrition Cluster Criteria: The following CFR(s) apply to this finding: 2 CFR 200.317-200.327 Condition: During audit procedures, it was identified that the Unit did not follow policies and procedures. Cause: The Unit did not understand the procurement requirements for the program. Effect: Insufficient controls could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds Identification of Questioned Costs: None identified. Context: During audit procedures, auditor requested copies of the contracts and procurement history files, none could be provided. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with the program requirements and implement the internal control policies and procedures that have already been adopted by the Unit. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
2025-002 – Procurement, Suspension & Debarment Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-002: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.317-200.327, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Beginning February 3, 2026, when guidance was received by the external auditing team, a refresher training on proper procurement methods and processes, which have been adopted by RSU29, has been scheduled. This training includes proper documentation of RFPs and applicable contracts utilized for vendors for all funding levels. Anticipated Completion Date: June 30, 2026.
FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
Show full finding ▾Hide full finding ▴Significant Deficiency 2024-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425 Education Stabilization Fund Criteria: The following CFR(s) 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 Unit had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, we tested 4 contractors and 2 out of the 4 had issues. One did not have a contract, a proposal was used instead of a contract. This contractor did provide Correct Certified Payroll documentation. The other second contractor did provide the Certified payroll documentation, but it was not completed correctly. These construction projects began prior to the beginning of FY24 or during the first quarter of FY 24 prior to RSU 29’s. Repeat Finding: This is a repeat finding of 2023-001. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Regional School Unit No. 29.
CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) 2024-001 – Wage Rate Requirements Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001: The district has been implementing new procedures and processes as of May 15, 2024, to correct the issues in question to comply with CFR(s): 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5, to make sure we remain in compliance with OMB guidelines. As originally addressed in the Corrective Action Plan, back wages have been issued to ensure compliance with federal guidelines and language has been incorporated into new construction contracts and documents. Davis Bacon language has been included in current year construction projects paid with federal and/or state funding. Payroll certifications have been received and reviewed with each invoice submitted for payment by the district’s business manager to ensure compliance with wage rate requirements for Davis Bacon guidelines as applicable. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager has updated the district’s administrative team and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: October 15, 2024
2023-001
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, 9 of the 12 contracts did not have the Davis Bacon Act Language and one of the Contractors did not complete the Certified Payroll correctly. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned 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 the Regional School Unit No. 29.
Show full finding ▾Hide full finding ▴2023-001 – WAGE RATE REQUIREMENTS Federal Program Information: U.S. Department of Education Passed through the State of Maine Department of Education: ALN 84.425D/84.425U Education Stabilization Fund Criteria: The following CFR(s) 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 Unit had construction projects in excess of $2,000 that were not in compliance with the requirements in the criteria above. Some work was performed under contracts that did not include the full language of the required Davis Bacon contract clause. Additionally, it was identified that one of the contractor’s Certified Payroll did not include all required elements. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with the federal Wage Rate Requirements Identification of Questioned Costs: None identified. Context: During audit procedures, 9 of the 12 contracts did not have the Davis Bacon Act Language and one of the Contractors did not complete the Certified Payroll correctly. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement an internal control process and procedure to ensure that they are following the required criteria mentioned 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 the Regional School Unit No. 29.
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001 Wage Rate Requirements: Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues in question to comply with CFR(s): 2 CRF Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. For FY23 – vendors have been contacted regarding the Davis Bacon language and applicable corrections have been made on the vendor side to issue back wages to those employees who were below the required wage/benefits amounts. Payroll certifications for those individuals have been received and reviewed by the Business Manager for Davis Bacon compliance. Moving forward to the current fiscal year (FY24), Davis Bacon language will be included for current and future year construction projects paid for with federal and/or state funding. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance of Davis Bacon guidelines as applicable. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager will update the district’s administrative team and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2024
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.