EIN: 264447043
UEI: QGZRBHKJMFX5
Audited by: Runyon Kersteen Ouellette
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (28 days from today).
What is a management decision? →The School Unit currently has informal controls over the process of removing students from their cohorts. Cause: Although the School Unit has maintained documentation of the students removed from their cohorts, there are limited and inconsistent controls over the removal of students from their cohorts. Effect: The School Unit runs the risk of erroneously removing students from their cohorts, which could lead to non-compliance with the requirements of Title I, and result in a loss of federal funding. Recommendations: We recommend that the School Unit implement standardized internal control procedures to verify student removals from their cohorts. At a minimum, this should include management review and approval of all removals.
Show full finding ▾Hide full finding ▴2025-002 U.S. Department of Education, For the period July 1, 2024, through June 30, 2025, Assistance Listing #84.010 Title IA Disadvantaged Criteria: Under Title I’s high school graduation rate requirements, to remove a student from a cohort, a school must confirm in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Statement of Condition: The School Unit currently has informal controls over the process of removing students from their cohorts. Cause: Although the School Unit has maintained documentation of the students removed from their cohorts, there are limited and inconsistent controls over the removal of students from their cohorts. Effect: The School Unit runs the risk of erroneously removing students from their cohorts, which could lead to non-compliance with the requirements of Title I, and result in a loss of federal funding. Recommendations: We recommend that the School Unit implement standardized internal control procedures to verify student removals from their cohorts. At a minimum, this should include management review and approval of all removals.
Management Response/Corrective Action Plan: RSU4 acknowledges the finding regarding internal controls over the removal of students from Title I graduation rate cohorts. Although supporting documentation has been maintained, the process has relied on informal procedures. RSU4 has implemented the following controls to ensure compliance with Title I requirements since informal recommendations from the audit team in September of FY26: Utilize a uniform checklist and maintain a centralized cohort removal log documenting the reason for removal, supporting documentation received, and approval dates. Require building-level verification followed by quarterly documented review and written approval by the Director of Curriculum/Instruction (or designee) prior to final removal from the cohort. The Director of Curriculum/Instruction will oversee implementation in coordination with building administrators.
FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
The School Unit contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred. Cause: Although the vendors used by the School Unit are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred. Effect: The School Unit runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Recommendations: We recommend that the School Unit implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Unit projects, especially those working on federally funded projects.
Show full finding ▾Hide full finding ▴2024-002 U.S. Department of Education, For the period July 1, 2023, through June 30, 2024, Assistance Listing #84.027 and #84.173 Local Entitlement and Preschool Handicapped Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Statement of Condition: The School Unit contracted with several companies to do work under a grant-funded project and did not document that the contractor was not suspended or debarred. Cause: Although the vendors used by the School Unit are not currently suspended or debarred, no formal documentation was maintained confirming the companies in question were not suspended or debarred. Effect: The School Unit runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Recommendations: We recommend that the School Unit implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on School Unit projects, especially those working on federally funded projects.
Management Response/Corrective Action Plan: RSU #4 acknowledges the audit finding regarding the lack of documented evidence verifying contractors’ eligibility for federally funded projects. It is part of our process to check for suspension and debarment using the System for Award Management (SAM) database; however, we did not retain sufficient evidence of these checks. Moving forward, we will ensure proper documentation is maintained to demonstrate compliance with federal guidelines. Corrective Action Plan: 1. Documentation Enhancement: ○ Action: Implement procedures to formally document SAM database checks for all vendors and contractors, ensuring that evidence of these checks is retained in procurement records. ○ Timeline: Effective immediately. ○ Responsible Party: Business Office Staff. 2. Training: ○ Action: Provide training to procurement staff on proper procedures for verifying and documenting vendor eligibility, including the importance of retaining evidence. ○ Timeline: Training completed within 30 days. ○ Responsible Party: Business Manager. 3. Monitoring and Review: ○ Action: Conduct periodic internal audits of vendor eligibility documentation to ensure compliance with updated procedures. ○ Timeline: Reviews conducted semi-annually starting January 1, 2025. ○ Responsible Party: Business Manager. Expected Outcome: These actions will ensure that RSU #4’s established process for verifying vendor eligibility is fully documented, thereby maintaining compliance with federal guidelines and safeguarding access to federal funding. We are committed to addressing this issue promptly and ensuring continued adherence to grant requirements.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. In addition, language regarding wage rate requirements must be included in the contract. Cause: When performing our compliance testing, we discovered a construction contract that did not contain the prevailing wage rate clause and that certified payrolls were not received. 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. Questioned Costs: None Management Response/Corrective Action Plan: As recommended, the RSU will work to identify construction projects that require documentation of wage rates and certified weekly payrolls at the onset of any such projects. The Business Department, in conjunction with the Director of Operations and the Director of Technology, will work collaboratively on any such projects to collect and review said documentation.
Show full finding ▾Hide full finding ▴Statement of Condition: Documentation of wage rate requirements in construction contracts and verification of certified weekly payrolls was not performed. 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. In addition, language regarding wage rate requirements must be included in the contract. Cause: When performing our compliance testing, we discovered a construction contract that did not contain the prevailing wage rate clause and that certified payrolls were not received. 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. Questioned Costs: None Management Response/Corrective Action Plan: As recommended, the RSU will work to identify construction projects that require documentation of wage rates and certified weekly payrolls at the onset of any such projects. The Business Department, in conjunction with the Director of Operations and the Director of Technology, will work collaboratively on any such projects to collect and review said documentation.
Management Response/Corrective Action Plan: As recommended, the RSU will work to identify construction projects that require documentation of wage rates and certified weekly payrolls at the onset of any such projects. The Business Department, in conjunction with the Director of Operations and the Director of Technology, will work collaboratively on any such projects to collect and review said documentation.
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Show full finding ▾Hide full finding ▴2022-003 ? U.S. Department of Agriculture, For the Period July 1, 2021 through June 30, 2022, Assistance Listing #10.553 ? #10.559 Child Nutrition Cluster Criteria: Accurate meal counts and reporting are required for the proper calculation of federal subsidy. Statement of Condition: During our testing of meal counts we noted numerous instances where meal counts did not tie to the amounts reported on claims forms. Cause: Clerical errors caused meal counts to be under or over-reported. Effect: The School Unit received too little or too much federal subsidy due to incorrect meal counts. Recommendation: Management should review and recalculate supporting documentation from the individual schools before including meal counts on monthly claim forms. Questioned Costs: None
Management Response/Corrective Action Plan: All schools in the RSU are now using the same software and process at their point of sales. All impacted staff have been trained on this new software and the Business Department will continue to review reports for meal counts on a monthly basis.
FAC accepted this audit on October 5, 2021 — management decision was due April 5, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on September 19, 2019 — management decision was due March 19, 2020.
FAC accepted this audit on September 10, 2018 — management decision was due March 10, 2019.
FAC accepted this audit on September 11, 2017 — management decision was due March 11, 2018.
FAC accepted this audit on October 10, 2016 — management decision was due April 10, 2017.
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