Regional School Unit No. 50

EIN: 450633035

UEI: ZM5HCDAE4ME3

Data as of August 24, 2026

Regional School Unit No. 507 audit years2 findings1 repeat
7
Audit Years
2
Total Findings
1
Repeat Findings

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 23, 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 July 23, 2024 (762 days ago).

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2023-001
Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

Special Tests and Provisions – Wage Rate Requirements

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Special Tests and Provisions – Wage Rate Requirements

Corrective Action Plan

Regional School Unit 50 will take the following actions to address finding 2023-001: All Construction projects estimated at $2,000 or more will require a contract. All construction proposals and contracts in excess of $2,000 will be reviewed by the Business Manager to determine if the prevailing wage rate clause is needed. Each project will be reviewed along with the grant application to determine if there is a need to include a prevailing wage rate clause. No proposals of contracts being funded through federal assistance or with grants requiring the prevailing wage rate will be accepted by Regional School Unit 50 that do not include this clause. If determined that the Davis Bacon wage clause is required, the Business Manager will review to ensure that all language required by the Davis Bacon Wage Act is included.

Prior Finding References

2022-001

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FY 2022-06-30

FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.

2022-001
Special Tests & Provisions
MATERIAL WEAKNESS

During audit procedures, it was identified that the Unit did not include the prevailing wage rate clause in the contract provisions for construction contracts. 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 one contract did not include the prevailing wage rate clause. 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 the Regional School Unit 50.

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2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education - ALN: - 84.425 - Education Stabilization Fund Criteria: The following CFR(s) apply to this finding: 29 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. 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 one contract did not include the prevailing wage rate clause. 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 the Regional School Unit 50.

Corrective Action Plan

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action Plan: Natasha Winslow, Business Manager Corrective Action: Regional School Unit 50 will take the following actions to address the finding 2022-001: All construction proposals and contracts in excess of $2,000 will be reviewed by the Business Manager to determine if the prevailing wage rate clause is needed. Each project will be reviewed along with the grant application to determine if there is a need to include a prevailing wage rate clause. No proposals of contracts being funded through federal assistance or with grants requiring the prevailing wage rate will be accepted by Regional School Unit 50 that do not include this clause. Anticipated Completion Date: March 28, 2023

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