- The Department requests all annual audits, requests, and correspondence be submitted electronically to DOE.Audit@maine.gov, or through the direct link on the audit website.
- Municipalities are not required to submit, and are kindly requested to withhold from submitting, their municipal annual report/town report to the Department. The municipal annual report cannot be accepted in lieu of the complete municipal annual audit. Municipal school units are required to submit either a combined annual audit or a school department audit and a municipal audit to Maine DOE.
- 20-A MRSA §6051 (6) states that annual audit reports are due within six months after the end of the audit period; e.g., reports for the fiscal year ending June 30 are due on or before December 30.
- Per 20-A MRSA §6051 (1-K), Maine DOE must receive a SEFA (Schedule of Expenditure of Federal Awards), which includes federal award expenditures for all reporting entities, regardless if an A-133 audit is not required to be conducted. The SEFA provides information needed by Maine DOE to conduct sub-recipient monitoring as required by US DOE and is due at the time of the annual audit. In municipal school units where a combined audit is not conducted, this means that Maine DOE receives a SEFA for the School Department and the city/town.
- If a management letter is prepared by the auditor, a copy should be submitted to Maine DOE with the annual audit as this letter provides Maine DOE with information needed to conduct sub-recipient monitoring as required by US DOE. Authority to request this is provided to MDOE under 20-A MRSA §6051 (1-F).
- 20-A MRSA §6051 (1) states that it is the school board’s responsibility to submit the audit unless it is included in the engagement letter that the audit firm will submit the audit to Maine DOE on behalf of the school board.
- The auditor shall review the audit with the school board as required under 20-A MRSA §6051 (3).
- It is the superintendent’s responsibility to request extensions/exceptions. The forms are available online at www.maine.gov/education/audit.
State and Federal Requirements
- Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity’s fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this Part.