EIN: 261906515
UEI: Y1J9BLK24NH1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 1, 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 September 1, 2024 (722 days ago).
What is a management decision? →During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for a construction contract and did not review weekly certified payrolls from the contractor. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the Unit 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 Regional School Unit 01.
Show full finding ▾Hide full finding ▴2023-001 – Special Tests and Provisions – Wage Rate Requirements Federal Program Information: U. S. 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 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for a construction contract and did not review weekly certified payrolls from the contractor. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: The contract expenditures during the year were $95,439.05. Context: There was one construction contract with labor during the year under audit. It was determined that the contract did not include the prevailing wage rate clause and the Unit didn’t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: It is recommended that the Unit 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 Regional School Unit 01.
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 will take the following actions to address finding 2023-001 Regional School Unit 1 acknowledges that the Davis-Bacon guidelines were not followed properly for a construction contract in fiscal year 2023. This contract was an extension of a fiscal year 2022 contract and a deficiency was issued for that year as well. Regional School Unit 1 now has the proper federal award form and the U.S. Wage and Hour Division payroll form available to be included with new construction contracts moving forward. These forms will be provided with any future construction contracts. The Facilities Director and Business Manager have reviewed the process and we are confident that this will not be an issue in the future.
2022-001
FAC accepted this audit on June 5, 2023 — management decision was due December 5, 2023.
During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts or review weekly certified payrolls from contractors. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that both contracts did not include the prevailing wage rate clause and the client didn?t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit 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 Regional School Unit 01.
Show full finding ▾Hide full finding ▴2022-001 - 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(s) apply to this finding: 2 CFR 5.5 Condition: During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts or review weekly certified payrolls from contractors. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above Identification of Questioned Costs: None identified. Context: There were two construction contracts and both were reviewed. It was determined that both contracts did not include the prevailing wage rate clause and the client didn?t review weekly certified payrolls from contractors. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit 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 Regional School Unit 01.
Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 will take the following actions to address finding 2022-001 Regional School Unit 1 acknowledges that the Davis-Bacon guidelines were not followed properly in fiscal year 2022 for two of our construction contracts. There were multiple grants provided during Covid 19 and grant funding applications and timing created a challenging issue for the administrative staff. Regional School Unit 1 now has the proper federal award form and the U.S. Wage and Hour Division payroll form available to be included with new construction contracts moving forward. These forms will be provided with any future construction contracts. The Facilities Director and Business Manager have reviewed the process and we are confident that this will not be an issue in the future.
During audit procedures, it was identified that the Unit does not have a consistent, documented method over invoice and/or purchase order approval to ensure that only allowable costs are being charged to the program. Cause: The Unit has not adopted a policy documenting consistent internal controls for invoice and/or purchase order approval to ensure that only allowable costs are charged to the program. Effect: The Unit is at an increased risk for unallowable cost to be charged to the program. Identification of Questioned Costs: None identified. Context: The population for the test consisted of transactions of over 250 expenditures. 63 samples were selected using the haphazard method. Of the 63 samples, 17 did not have consistent, documented approval of invoices and/or purchase orders to ensure that only allowable costs were being charged to the program. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit develop and implement policies and procedures for a consistent, documented approval process to ensure that only allowable costs are charged to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Regional School Unit 01.
Show full finding ▾Hide full finding ▴2022-002 - Allowable Costs/Cost Principles Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.303 Condition: During audit procedures, it was identified that the Unit does not have a consistent, documented method over invoice and/or purchase order approval to ensure that only allowable costs are being charged to the program. Cause: The Unit has not adopted a policy documenting consistent internal controls for invoice and/or purchase order approval to ensure that only allowable costs are charged to the program. Effect: The Unit is at an increased risk for unallowable cost to be charged to the program. Identification of Questioned Costs: None identified. Context: The population for the test consisted of transactions of over 250 expenditures. 63 samples were selected using the haphazard method. Of the 63 samples, 17 did not have consistent, documented approval of invoices and/or purchase orders to ensure that only allowable costs were being charged to the program. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit develop and implement policies and procedures for a consistent, documented approval process to ensure that only allowable costs are charged to the program. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Regional School Unit 01.
Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-002) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 offers the following response to finding 2022-002 Regional School Unit 1 acknowledges that a discussion took place regarding this finding with two of the representatives from RHR Smith. Federal procurement procedure policies were discussed and the RSU agrees that the current policies in place could be strengthened in the future with regards to federal funds. RSU 1 requested that specific examples of the language be shared by the auditing firm to ensure stronger controls moving forward. There is a procurement policy in RSU 1 and it was shared with the auditing firm. RSU 1 disagrees with the statements in this deficiency that purchase orders and invoices were missing or incomplete and the unit is not following a consistent approval process over allowable expenses. All invoices and purchase orders that were requested were provided. The RSU 1 does not require a purchase order for services and in those situations a purchase order was not provided, but a signature was provided. There were invoices for tents in response to the pandemic that were emailed to the Facilities Director and then forwarded to the finance office that were not always signed before processing, but the approval was in the grant application and the expense was approved by the Superintendent on the accounts payable warrant. Based upon these actions, the RSU 1 disagrees with this finding.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The Office of Management and Budget (OMB) revised regulations applicable to federally funded programs. The new regulations are contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Uniform Guidance replaced OMB Circulars A-133, A-87, and A-110 and incorporates new requirements for grant recipients. The Uniform Guidance includes not only protocols for program management and administration, but also updates compliance regulations for federal awards. Currently the School Unit does not have a formal written procurement policy that incorporates all provisions of the Uniform Guidance procurement standards. Cause: The School Unit has not adopted a procurement policy that covers all aspects required by the Uniform Guidance. However, during our testing of procurement over federal expenditures, we did not notate any violations of the Uniform Guidance procurement standards. Effect: Items required by the Uniform Guidance procurement standards that are not currently addressed in the School Unit?s procurement policy are as follows: ? Conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts ? Contracting with small and minority businesses, women?s business enterprises, and labor surplus area firms ? Bonding requirements ? Contract provisions ? Subrecipient and contractor determinations ? Retention requirements for records Recommendation: We recommend that management review the applicable provisions of the Uniform Guidance procurement standards and update the School Unit?s procurement policy appropriately. This would include adding any missing components to the School Unit?s current procurement policy and updating definitions of types of procurement, i.e. micro-purchases, small purchases, and small acquisition threshold, to match the language used in the Uniform Guidance procurement standards. Management response/corrective action plan: The School Unit updated their procurement policy to be in line with federal procurement standards in September of 2019.
Show full finding ▾Hide full finding ▴2019-003 ? Uniform Guidance Procurement Standards Criteria: One of the more significant provisions of the Uniform Guidance that affects the School Unit is the procurement standards under 2 CFR sections 200.318 through 200.326. Under the new procurement standards, the School Unit is required to have a documented purchasing policy, which at a minimum, incorporates the provisions of the Uniform Guidance. Statement of Condition: The Office of Management and Budget (OMB) revised regulations applicable to federally funded programs. The new regulations are contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Uniform Guidance replaced OMB Circulars A-133, A-87, and A-110 and incorporates new requirements for grant recipients. The Uniform Guidance includes not only protocols for program management and administration, but also updates compliance regulations for federal awards. Currently the School Unit does not have a formal written procurement policy that incorporates all provisions of the Uniform Guidance procurement standards. Cause: The School Unit has not adopted a procurement policy that covers all aspects required by the Uniform Guidance. However, during our testing of procurement over federal expenditures, we did not notate any violations of the Uniform Guidance procurement standards. Effect: Items required by the Uniform Guidance procurement standards that are not currently addressed in the School Unit?s procurement policy are as follows: ? Conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts ? Contracting with small and minority businesses, women?s business enterprises, and labor surplus area firms ? Bonding requirements ? Contract provisions ? Subrecipient and contractor determinations ? Retention requirements for records Recommendation: We recommend that management review the applicable provisions of the Uniform Guidance procurement standards and update the School Unit?s procurement policy appropriately. This would include adding any missing components to the School Unit?s current procurement policy and updating definitions of types of procurement, i.e. micro-purchases, small purchases, and small acquisition threshold, to match the language used in the Uniform Guidance procurement standards. Management response/corrective action plan: The School Unit updated their procurement policy to be in line with federal procurement standards in September of 2019.
Management response/corrective action plan: The School Unit updated their procurement policy to be in line with federal procurement standards in September of 2019.
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