Regional School Unit 84

CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2024-001 Wage Rate Requirements. As stated in last year’s Corrective Action Plan, starting on May 1, 2023, RSU 84 began implementing internal control processes and procedures to ensure we followed the criteria for Special Test and Provisions Wage Rate Requirements. We asked for a prevailing wage rate clause in the contract provisions for construction contracts and obtained copies of certified payrolls. Moving forward, current and future year construction projects paid for with federal and/or state funding will include further Davis Bacon language. Starting in the FY 25 Davis Bacon contracts RSU 84 will include the missing language attached to this Corrective Action Plan. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance with Davis Bacon guidelines as applicable. A copy of the OMB Circulars containing the CFR guidelines has 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 on applicable guidelines to ensure compliance with all projects paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2025 Sincerely, Margaret C. White Superintendent RSU 84/MSAD 14 Basic Record Requirements- All regular payrolls and other basic records must be maintained by the contractor and any subcontractor during the course of the work and preserved for all laborers and mechanics working at the site of the work (or otherwise working in construction or development of the project under a development statute) for a period of at least three years after all the work on the prime contract is completed. Certified Payroll Requirements- The contractor or subcontractor must submit weekly, for each week in which any DBA-or Related Acts-covered work is performed, certified payrolls to the [appropriate Federal agency] if the agency is a party to the contract, but if the agency is not such a party, the contractor will submit the certified payrolls to the applicant, sponsor, owner, or other entity, as the case may be, that maintains such records, for transmission to the [write name of agency]. The prime contractor is responsible for the submission of all certified payrolls by all subcontractors. A contracting agency or prime contractor may permit or require contractors to submit certified payrolls through an electronic system, as long as the electronic system requires a legally valid electronic signature; the system allows the contractor, the contracting agency, and the Department of Labor to access the certified payrolls upon request for at least three years after the work on the prime contract has been completed; and the contracting agency or prime contractor permits other methods of submission in situations where the contractor is unable or limited in its ability to use or access the electronic system.

2023-001

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Margaret White, Superintendent Corrective Action: RSU 84 will take the following actions to address finding 2023-001 Wage Rate Requirements: As stated in RSU 84's April 20, 2023 Corrective Action Plan, starting on May 1, 2023, RSU 84 began implementing internal control processes and procedures to ensure we followed the criteria for 2022-001 Special Test and Provisions Wage Rate Requirements. We asked for a prevailing wage rate clause in the contract provisions for construction contracts and obtained copies of certified payrolls. Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues to comply with CFR(s): 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. We made contact regarding the Davis Bacon language for FY 23 vendors that we had contracts with before May 2023. Payroll certifications for those individuals have been received from one company but not the other. The payroll was reviewed by the Business Manager and Auditor for Davis Bacon compliance. Moving forward to the current fiscal year (FY24), current and future year construction projects paid for with federal and/or state funding will include Davis Bacon language. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance with Davis Bacon guidelines as applicable. A copy of the 0MB Circulars containing the CFR guidelines has 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 requirem ents are followed. The Business Manager will update the district's administrative team and central office staff on applicable guidelines to ensure compliance with all projects paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2024

2022-001

April 20, 2023 I, Margaret C. White, Superintendent of Schools RSU 84 will be the person responsible for the foUowing Corrective Action Plan. Starting May I, 2023, RSU 84 will implement internal control processes and procedures to ensure we follow the criteria for 2022-001-Special Tests and Provisions-Wage Rate Requirements. We will ask for a prevailing wage rate clause in the contract provisions for construction contracts and obtain copies of certified payrolls. If you have any further questions about RSU 84 Corrective Action Plan, contact me at 207-448-2882. Sincerely, Margaret C. White Margaret C. White Principal/Superintendent East Grand School/RSU 84