Updated 8/24/12...pg
State Audit Requirements
School Administrative Units:
DOE State audit requirements are found in Title 20-A M.R.S.A., Section 6051 – Audit requirements for school administrative units or for all of Title 20-A, go to http://www.maine.gov under “state legislature.”
Private Non-Profit Agencies:
DOE State audit requirements for private non-profit agencies are found in Title 20-A M.R.S.A., Section 2953 – Audit or for all of Title 20-A, go to http://www.maine.gov under “state legislature.”
Examples:
Due Dates:
The annual audit report is due within six (6) months after the end of the audit period, Title 20-A M.R.S.A., Section 6051. The Federal Single Audit Report is due within nine (9) months after the end of the audit period.
Penalties:
Penalties that may be applied to a school administrative unit by the Commissioner of Education for Federal noncompliance will be in accordance with Office of Management and Budget Circular A-133, Section___.225 Sanctions and in accordance with 34 CFR, Section 80.12 - Special Grant or Subgrant Conditions for "High-Risk" Grantees and Section 80.43 - Enforcement. A copy of the Circular can be found at http://www.whitehouse.gov/omb . 34 CFR - USDOE and 7 CFR - USDA can be found at http://www.gpoaccess.gov/ecfr.
Penalties that may be levied by the Commissioner of Education for State noncompliance will be in accordance with Title 20-A M.R.S.A., Section 6801-A (http://www.mainelegislature.org/legis/statutes/20-A/title20-Asec6801-A.html) (penalties for failure or unwillingness to comply with the requirements of Title 20-A) and Title 20-A M.R.S.A., Section 15604 (penalties for failure or unwillingness to comply with the reporting requirements of Title 20-A). Title 20-A of the Maine statutes can be found at http://www.maine.gov under “state legislature.”
Extension Request:
The school administrative unit may apply for an extension if it cannot meet the six (6) month State deadline for annual audits. (link to the extension form)
Please direct any questions to:
Heather Neal or Stephanie Wright
Department of Education
23 State House Station,
Augusta, Maine 04333
Phone: (207) 624-6863 or (207) 624-6865
Fax: (207) 624-6791
