EIN: 010270221
UEI: NE5EG39LMDH9
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 2023. 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 August 27, 2023 (1097 days ago).
What is a management decision? →2022 ? 001 The District did not have adequate internal controls over and did not comply with federal requirements for prevailing wages. Federal Assistance Listing Number and Title: #84.425D Elementary & Secondary School Emergency Relief Fund (ESSER II) #84.425U American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER / ESSER III) Federal Grantor Name: U.S. Department of Education Pass-through Entity Name: State of Maine Department of Education Applicable Compliance Component: Prevailing Wages Known Questioned Cost Amount: $43,610 and $145,036 Background The Elementary & Secondary School Emergency Relief Fund (ESSER) provides funds for COVID related burdens faced by schools. Certain expenditures funded by the ESSER program are subjected to prevailing wages requirements. Certain expenditures include contracts above $2,000 that concern construction, alteration, or repair of a ?public building? or ?public work?. Description of Condition The District didn?t have adequate internal controls over federal funds and therefore did not inform the contractor of the prevailing wage requirement. The District didn?t have a formal federal procurement policy in place. During the audited period, the District spent $43,610 to upgrade the exterior of the bus garage building using ESSER II funds. Another $145,036 was spent to renovate the interior of the bus garage building using ESSER III funds. The contractor was not notified of the prevailing wage requirement on these projects since they were funded by these federal awards. Cause of the Condition Management was not aware of the requirement for a federal procurement policy. They were also not aware of the requirement for prevailing wages to be paid on certain expenditures in which the ESSER program funds paid for. Effect of Condition and Questioned Costs By not having proper controls and policies in place, the District did not comply with federal prevailing wage requirement. It?s possible the Contractor did not pay their employees prevailing wages or file certified payroll reports to prove prevailing wages. The District could be liable for paying the additional wages if prevailing wages were not met.
Show full finding ▾Hide full finding ▴2022 ? 001 The District did not have adequate internal controls over and did not comply with federal requirements for prevailing wages. Federal Assistance Listing Number and Title: #84.425D Elementary & Secondary School Emergency Relief Fund (ESSER II) #84.425U American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER / ESSER III) Federal Grantor Name: U.S. Department of Education Pass-through Entity Name: State of Maine Department of Education Applicable Compliance Component: Prevailing Wages Known Questioned Cost Amount: $43,610 and $145,036 Background The Elementary & Secondary School Emergency Relief Fund (ESSER) provides funds for COVID related burdens faced by schools. Certain expenditures funded by the ESSER program are subjected to prevailing wages requirements. Certain expenditures include contracts above $2,000 that concern construction, alteration, or repair of a ?public building? or ?public work?. Description of Condition The District didn?t have adequate internal controls over federal funds and therefore did not inform the contractor of the prevailing wage requirement. The District didn?t have a formal federal procurement policy in place. During the audited period, the District spent $43,610 to upgrade the exterior of the bus garage building using ESSER II funds. Another $145,036 was spent to renovate the interior of the bus garage building using ESSER III funds. The contractor was not notified of the prevailing wage requirement on these projects since they were funded by these federal awards. Cause of the Condition Management was not aware of the requirement for a federal procurement policy. They were also not aware of the requirement for prevailing wages to be paid on certain expenditures in which the ESSER program funds paid for. Effect of Condition and Questioned Costs By not having proper controls and policies in place, the District did not comply with federal prevailing wage requirement. It?s possible the Contractor did not pay their employees prevailing wages or file certified payroll reports to prove prevailing wages. The District could be liable for paying the additional wages if prevailing wages were not met.
Recommendations We recommend the District implement a federal procurement policy to follow. We also recommend they work with the Contractor to determine if prevailing wages were paid and pay any additional amount necessary to adhere to the prevailing wage amounts. District?s Response The District is committed to remedying the findings. A federal procurement policy is being drafted and is expected to be implemented by the Board of Directors soon. The District will determine how much (if any) additional wages are to be paid to meet the prevailing wages requirement and pay them as soon as they have been identified.
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.
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