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Maine Statutory 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.”

Note: For Municipal school administrative unit annual audits, the Department of Education must receive a municipal audit and school department audit or school department audit exception that coincides with the audit period or a combined (municipal and school department) audit to be in compliance.

Public Charter Schools:

DOE State audit requirements are found in Title 20-A M.R.S.A., Section 2412-A *– Audit requirements for school administrative units or for all of Title 20-A, go to http://www.maine.gov under “state legislature.”

*Please Note: Title 20-A M.R.S.A., Section 2412-A., Subsection 6 "Report to commissioner" has an error. It should state, "Within 6 months after the end of an audit period under...". This will be corrected during the next legislation period.

Click here for the Public Charter Schools website

Private Non-Profit Agencies:

Please visit the Federal Audit Requirements page.

Statutory Education Requirements 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 for School Administrative Units and Title 20-A M.R.S.A., Section 2412-A for Charter Schools (please see the note above regarding an error in the language for charter schools).

Procuring an Auditor

Corrective Action Plan Clarification

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.”

Penalities that may be applied to public charter schools for noncompliance wil be in accordance with Title 20-A M.R.S.A., Section 2411, Subsection 6A - Charter Revocation and Non-Renewal.

Audit Extension Request:

The school administrative unit may apply for an extension if it cannot meet the six (6) month State deadline for annual audits. Please fill out and submit the Extension Request Form.

Municipal SAU Audit Exception Request:

A municipal school administrative unit may apply for an audit exception if the following criteria are met: 1) The municipal school administrative unit does not operate its own school(s); 2) The municipal school administrative unit has not received federal funds for the school fiscal year and an audit is not required to meet federal audit requirements; and 3) The municipality has submitted a copy of the municipal audit to the Department of Education that is for the same fiscal year. Please fill out and submit the Municipal SAU Exception Reuqest Form.


Please direct any questions to:
DOE.audit@maine.gov

Department of Education
23 State House Station, Augusta, Maine 04333
Phone: (207) 624-6790
Fax: (207) 624-6791

6/3/14