EIN: 010276626
UEI: K5L7PBZW3K65
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 31, 2024. 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 December 1, 2024 (629 days ago).
What is a management decision? →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 above criteria. It was determined that 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 federal Wage Rate Requirements. Identification of Questioned Costs: None identified. Context: During audit procedures, 4 out of 4 certified payrolls tested did not complete the certified payroll requirement elements properly. This is not a statistically valid sample. Repeat Finding: This is not repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with Federal Wage Rate Requirements and 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 Regional School Unit No. 55.
Show full finding ▾Hide full finding ▴Significant Deficiency 2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN 84.425 – Education Stabilization Fund Criteria: The following CFRs apply to this finding: 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 above criteria. It was determined that 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 federal Wage Rate Requirements. Identification of Questioned Costs: None identified. Context: During audit procedures, 4 out of 4 certified payrolls tested did not complete the certified payroll requirement elements properly. This is not a statistically valid sample. Repeat Finding: This is not repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with Federal Wage Rate Requirements and 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 Regional School Unit No. 55.
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Peggy McKenzie, Accounting Office Manager Corrective Action: The District has already started the implementation of corrective action and will take the following actions to address finding 2023-01: 1) The District has already added the certified payroll requirement elements to all wage rate certifications forms for Federally funded projects. It should be known that the District, through consultation with its attorney, thought it had all the required elements in place. Through this audit process, once becoming aware, the District believes now it will be in full compliance. Anticipated Completion Date: Completion as of submission of the 6/30/23 audit
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