EIN: 016006147
UEI: KC73R9SVVLW4
Audited by: Runyon Kersteen Ouellette
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 29, 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 January 29, 2027 (151 days from today).
What is a management decision? →Language regarding wage rate requirements was not included in construction contracts. Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: Contract documents could not be located and therefore, we were unable to verify the necessary language regarding wage rate requirements was included. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Documentation should be maintained according to all laws, regulations, and policies to demonstrate compliance with established requirements. Questioned Costs: None – certified payroll forms were completed for the project even though the contract language did not specifically require it.
Show full finding ▾Hide full finding ▴Finding Number: 2025-001 Federal Agency: U.S. Department of Education Cluster/Program(s): Elementary and Secondary School Emergency Relief Assistance Listing Number(s): 84.425D, 84.425U Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency – Internal Control over Compliance Statement of Condition: Language regarding wage rate requirements was not included in construction contracts. Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor. Management needs to ensure that all contractors and subcontractors are submitting weekly certified payrolls and verify that they are being paid at least the prevailing wage rates. Cause: Contract documents could not be located and therefore, we were unable to verify the necessary language regarding wage rate requirements was included. Effect: Employees could potentially not be paid prevailing wage rates which could jeopardize grant funding. Recommendation: Management needs to ensure that all construction contracts with contractors in excess of $2,000 have a prevailing wage rate clause and that certified payrolls are received and reviewed in a timely manner. Documentation should be maintained according to all laws, regulations, and policies to demonstrate compliance with established requirements. Questioned Costs: None – certified payroll forms were completed for the project even though the contract language did not specifically require it.
Management’s Response/Corrective Action Plan: MSAD 15 will update its federal procurement checklist to ensure that all future federally funded construction, alteration, or repair contracts in excess of $2,000 explicitly incorporate Davis-Bacon Act wage rate requirement clauses.
FAC accepted this audit on June 9, 2025 — management decision was due December 9, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 1, 2019 — management decision was due July 1, 2019.
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 2017.
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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