EIN: 016000270
UEI: GQ2SK1N6JQN5
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 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 May 20, 2025, which was (457 days ago).
What is a management decision? →2023-001 - Allowable Costs/Cost Principles Federal Program Information: 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 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 11 employees, it was determined that 3 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. 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 School Department.
Finding 2023-001 - 2023-001 - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: The finance department of Town and school has gone through turnover through Fiscal year 24. All Finance Department staff will continue to receive additional training in the reconciliation of the accounts and warrant process system. In addition, the focus will be on having all proper documentation for payments made from the Town and School Treasury. Anticipated Completion Date: June 30, 2025
2022-001
2023-002 - 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 CFR applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department’s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-002. Recommendation: It is recommended that the Department 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 the School Department.
Finding 2023-002 – Special Tests and Provisions – Wage Rate Requirements Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: Management continues to believe at this time that after some longevity of new staff with the fiscal department, that it can train current staff for review of compliance requirements related to both Town and School funds. In addition, all department staff will receive additional training, in particular the new Finance Director in compliance area for all Town and School funds. Anticipated Completion Date: June 30, 2025
2022-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 10, 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 March 10, 2024, which was (893 days ago).
What is a management decision? →2022-001 - Allowable Costs/Cost Principles 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 200.430(i)(1) Condition: During audit procedures, it was identified that the School Department did not have documented payrates on file for some employees. Cause: The School Department does not require payrate documentation for all employees. Effect: Employees may not be paid the correct amount. This could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: Out of a sample of 19 payrolls, it was determined that 5 employees did not have documented payrates on file. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the School Department implement internal control processes and procedures to ensure that payroll files are complete and all employees have documented payrates. 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 School Department.
FINDING 2022-001 Contact Person Responsible for Corrective Action: Patricia L. Clark, Superintendent Corrective Action: The Milford School Department will prepare and disseminate to all employees wage agreements with documented pay rates. Anticipated Completion Date: October 15, 2023
2022-002 - 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 applies to this finding: 2 CFR Appendix II to Part 200, 29 CFR 5.5. Condition: During audit procedures, it was identified that the School Department did not include the full required clause in a construction contract. Additionally, it was identified that some of the weekly payrolls did not include all the required elements or the accompanying Statement of Compliance. Cause: The Department?s procedures do not ensure that the construction contracts are conducted in compliance with the requirements above. Effect: Contracts are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: One contract was reviewed and the certified payrolls were tested for two subcontracts. It was determined that the contract did not include the full contract provision and that the payrolls submitted for one subcontractor were missing some of the required elements and the certification. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Department 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 the School Department.
FINDING 2022-002 Contact Person Responsible for Corrective Action: Patricia L. Clark, Superintendent Corrective Action: The Milford School Department will require all federally funded contracts to be prepared or reviewed by legal counsel. The Central Office employees will be required to attend a training around policies and procedures regarding Federal Procurement. 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.
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