EIN: 611645049
UEI: C1TUBRBX59M3
Audited by: RHR Smith and Company
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 September 27, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on May 20, 2025 — management decision was due November 20, 2025.
FAC accepted this audit on August 28, 2024 — management decision was due February 28, 2025.
FAC accepted this audit on October 3, 2024 — management decision was due April 3, 2025.
During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $256,654, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 5 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were $256,654 payments made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Regional School Unit No. 73.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESSES 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $256,654, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 5 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were $256,654 payments made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Regional School Unit No. 73.
Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered these purchased items not construction but maintenance and repair expenditures. Getting this audit in June of FY23, the corrective action will not apply until FY24. Anticipated Completion Date: July 1st, 2023
FAC accepted this audit on June 12, 2023 — management decision was due December 12, 2023.
During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $256,654, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 5 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were $256,654 payments made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Regional School Unit No. 73.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESSES 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Federal Program Information: Department of Education: Passed through the State of Maine Department of Education: ALN ? 84.425 ? Education Stabilization Fund Criteria: The following CFRs apply to this finding: 2 CFR Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. Condition: During audit procedures, it was identified that the Unit had construction projects in excess of $2,000 and did not have contracts with the required clauses for these projects. Additionally, it was identified that the Unit did not obtain copies of the required certified payrolls and accompanying Statement of Compliance. Cause: The Unit did not appropriately identify construction projects expensed to the grant and therefore does not have the necessary internal controls over compliance. Effect: The construction projects may not have been performed in compliance with federal Wage Rate Requirements. Identification of Questioned Costs: Payments for the identified construction projects totalled $256,654, all of which were performed without contracts containing the required clauses. Related certified payrolls and accompanying Statement of Compliance were not obtained for any of the payments sampled. Context: There were 5 construction projects identified by auditors in the sample of expenses reviewed for the grant, none of which had contracts with the required clauses. There were $256,654 payments made for these construction projects, none of which had related certified payrolls and accompanying Statement of Compliance. Auditors were unable to establish the potential population due to the Unit being unclear on what transactions should be considered construction projects. This was not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit familiarize themselves with federal Wage Rate Requirements and implement internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by Regional School Unit No. 73.
Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered these purchased items not construction but maintenance and repair expenditures. Getting this audit in June of FY23, the corrective action will not apply until FY24. Anticipated Completion Date: July 1st, 2023
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
During audit procedures, it was identified that the Unit?s monthly federal reimbursement requests were not submitted in a timely manner subsequent to the month end. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The Unit is not minimizing the time between disbursement and reimbursement due to the delay in submissions. This increases the likelihood that errors could be made that result in less funds being received by the Unit and creates potential cash flow issues. Identification of Questioned Costs: None identified. Context: The entire population of 12 months of reimbursements from the fiscal year were examined. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that federal reimbursements requests are submitted on a timely basis. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
Show full finding ▾Hide full finding ▴2019-001 - Cash Management Federal Program Information: Department of Education - Special Education Cluster: CFDA - 84.027 - Grants to States (IDEA, Part B) CFDA - 84.173 - Preschool Grants (IDEA Preschool) Criteria: The following CFR(s) apply to this finding: 2 CFR 200.514(c), 2 CFR section 200.305(b)(3). Condition: During audit procedures, it was identified that the Unit?s monthly federal reimbursement requests were not submitted in a timely manner subsequent to the month end. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The Unit is not minimizing the time between disbursement and reimbursement due to the delay in submissions. This increases the likelihood that errors could be made that result in less funds being received by the Unit and creates potential cash flow issues. Identification of Questioned Costs: None identified. Context: The entire population of 12 months of reimbursements from the fiscal year were examined. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that federal reimbursements requests are submitted on a timely basis. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
2019-001: Kristal Flagg, Business Manager, will work with the Special Education Director, Tammy Verreault, to make sure that she has completed the application in a timely fashion so the grant is open to submit for reimbursement on a monthly basis. This change has been implemented already.
During audit procedures, it was identified that the Unit does not have a designated official signing the free and reduced applications to approve them. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The Unit can?t ensure the proper completion of applications. Furthermore, errors may result in incorrect eligibility designation. Identification of Questioned Costs: None identified. Context: We selected an initial sample of 20 free and reduced applications from a population of 185. This was 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 the completeness and accuracy of all annual free and reduced lunch applications. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
Show full finding ▾Hide full finding ▴2019-002 - Eligibility for Individuals Federal Program Information: U.S. Department of Agriculture - Child Nutrition Cluster: CFDA - 10.553 - School Breakfast Program CFDA - 10.555 - National School Lunch Program Criteria: The following CFR(s) apply to this finding: 7 CFR sections 245.2, 245.3, and 245.6; section 9(b)(1) of the NSLA (42 USC 1758 (b)(1)); sections 3(a)(6) and 4(e) of the CNA (42 USC 1772(a)(6) and 1773(e)), 7 CFR section 225.15(f), 7 CFR section 215.2, 7 CFR sections 215.7(b), and 7 CFR section 245.9(a). Condition: During audit procedures, it was identified that the Unit does not have a designated official signing the free and reduced applications to approve them. Cause: The Unit does not have the necessary internal controls over compliance. Effect: The Unit can?t ensure the proper completion of applications. Furthermore, errors may result in incorrect eligibility designation. Identification of Questioned Costs: None identified. Context: We selected an initial sample of 20 free and reduced applications from a population of 185. This was 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 the completeness and accuracy of all annual free and reduced lunch applications. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
2019-002: We have a different Food Service Director in place named Laura Lorette. She will be in charge of making sure these applications are completed in a timely fashion. She has made necessary changes to the entire department already and has implemented these changes already.
During audit procedures, it was identified that the Unit was not following their own federal procurement policy that was adopted from the State. Cause: The Unit does not have the necessary internal controls over compliance. Effect: By not following their adopted procurement policy, the Unit is at increased risk for making unallowable purchases. Additionally, the Unit increases their risk of overpaying for goods and services by not following proper procurement procedures as these ensure that they purchase from the lowest priced vendor. Identification of Questioned Costs: None identified. Context: A sample of 27 transactions out of a population exceeding 250 items representing approximately $154,000 out of $352,000 was selected for review. 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 their adopted federal procurement policy is followed. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
Show full finding ▾Hide full finding ▴2019-003 - Procurement Federal Program Information: Department of Education - Special Education Cluster: CFDA - 84.027 - Grants to States (IDEA, Part B) CFDA - 84.173 - Preschool Grants (IDEA Preschool) Criteria: The following CFR(s) apply to this finding: 2 CFR sections 200.318 through 200.326. Condition: During audit procedures, it was identified that the Unit was not following their own federal procurement policy that was adopted from the State. Cause: The Unit does not have the necessary internal controls over compliance. Effect: By not following their adopted procurement policy, the Unit is at increased risk for making unallowable purchases. Additionally, the Unit increases their risk of overpaying for goods and services by not following proper procurement procedures as these ensure that they purchase from the lowest priced vendor. Identification of Questioned Costs: None identified. Context: A sample of 27 transactions out of a population exceeding 250 items representing approximately $154,000 out of $352,000 was selected for review. 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 their adopted federal procurement policy is followed. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
2019-003: Director Tammy Verreault and the Administrative Assistant, Julie Parker, will make sure when purchasing any item it follows our procurement policy and procedures. This change has been implemented already.
During audit procedures, it was identified that the Unit was not completing the semi-annual time certifications properly based on actual pay runs. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed semi-annual time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 10 employees from two different pay periods. 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 time and effort records for employees working on multiple cost objectives are accurately maintained. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
Show full finding ▾Hide full finding ▴Federal Program Information: Department of Education - Special Education Cluster: CFDA - 84.027 - Grants to States (IDEA, Part B) CFDA - 84.173 - Preschool Grants (IDEA Preschool) 2019-004 - Allowable Costs/Cost Principles Criteria: The following CFR(s) apply to this finding: 2 CFR section 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Unit was not completing the semi-annual time certifications properly based on actual pay runs. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed semi-annual time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 10 employees from two different pay periods. 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 time and effort records for employees working on multiple cost objectives are accurately maintained. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Unit.
2019-004: The Director Tammy Verreault will make sure the semi-annual time certifications are properly based on actual pay runs and are done in a timely fashion and distributed to the Business Manager, Kristal Flagg, to be filed accordingly. This change has been implemented already.
FAC accepted this audit on February 13, 2019 — management decision was due August 13, 2019.
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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