Reminder: Annual Audit Requirements

Iinitial report to the Commissioner is due November 1st:

Pursuant to Title 20-A MRSA 6051 §4, statements of assurance and Maine Education Financial System reconciliations are due to the Department by November 1, 2018. Please submit via email to . Any adjustments identified by these reconciliations should be uploaded to the Maine Education Financial System in NEO by November 30, 2018.

Annual Audit Reports Due December 30th:

  • Annual audit reports are due within six months after the end of the audit period (e.g., reports for the fiscal year ending June 30th are due on or before December 30th).
    • Per statute, it is the school board’s responsibility to submit the annual audit document unless it is included in the engagement letter that the audit firm will submit the audit to the Department on behalf of the school board.
  • Per statute, the auditor is required to review the audit with the school board.
    • Municipal school units are required to submit either a combined annual audit or a school department audit and a municipal audit to the Department. The municipal annual report (a.k.a. town report) cannot be accepted in lieu of the complete municipal annual audit.
  • Per statute, Maine DOE must receive a SEFA (Schedule of Expenditure of Federal Awards), which includes federal award expenditures for all reporting entities, regardless if a Single Audit (formerly 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, Maine DOE is to receive two audits: an audit with a SEFA for the school department and a city/town including a SEFA.
  • If a management letter is prepared by the auditor, a copy must be submitted to MDOE with the annual audit as this letter provides MDOE with information needed to conduct sub-recipient monitoring as required by US DOE.
  • Please submit all annual audit documents, reports, information requests, questions and other audit correspondence via email to or via the direct link provided on the Fiscal Review and Compliance webpage.

Extensions and Subsidy Payments

It is the Superintendent’s responsibility to request audit deadline extensions and/or exceptions, regardless if the request is for the municipal audit and/or school department audit. The forms are available on the Fiscal Review and Compliance webpage.

  • Extensions will expire no less than 30 days from the date the extension was submitted.
  • Extension requests will be considered until June 30th (six months after due date); extensions will not be valid after June 30th and all municipalities and school administrative units with overdue audits that have not submitted an extension request before May 30th will be place on the hold subsidy list and subsidy will be withheld in July.
  • Submitting the required documents will be the only way to be removed from the Hold Subsidy List.

For more information, review statutory requirements in Title 20-A MRSA 6051 §4 or email to

PRIORITY NOTICE: EPS Oct 1 Enrollment/Special Ed (EF-S-05) Reporting Deadline Extended to November 5, 2018

The Maine Department of Education would like to inform all public schools, charter schools, and private schools that receive public funds, that the EPS Oct 1 Enrollment/Special Ed (EF-S-05) Report Certification deadline that was originally scheduled for October 31, 2018 has been extended to the end of day on Monday, November 5, 2018.

Ensure the data has been reviewed and is correct prior to certification.  Please do not certify your data if it is not correct. Contact the DOE Data Helpdesk at 624-6896 or if you have questions about data issues that need to be resolved.

If you have made corrections or changes in your Student Information System and have uploaded those changes to Synergy; you must also request a “refresh” of the EPS Oct 1 Enrollment/Special Ed (EF-S-05) Report in NEO in order for those changes to be reflected in that report.  This is not done automatically and requires the “Uncertify/Refresh Data” button to be pushed in the report in NEO.

If you’re not sure how to refresh the EPS Oct 1 Enrollment/Special Ed (EF-S-05) report, see the instructions entitled “Where is the Refresh Button” located on the Data Reporting Instructions webpage.

Further questions should be directed toward the DOE Data Helpdesk at 624-6896 or

October EPS Data Team Open Question and Answer Webinar

If you have questions about October EPS processing and how to finish up (or start…), please join the data team for a webinar on Wednesday, October 24, 2018

Data Team – October EPS Open Question and Answer Session

Wed, Oct 24, 2018 3:00 PM – 4:30 PM EDT

For additional information or questions contact Maine DOE Education Data Manager, Charlotte M. Ellis at 207-624-6696–desk or


Follow Up Regarding Private School Approval

Attention Private School Administrators and Public School Administrators:

This communication provides detailed guidance regarding timelines and tuition considerations for Private Schools seeking approval for the receipt of public funds for 2018-19.

As stated in the Maine Department of Education’s (DOE) October 2, 2018 Administrative Letter #19: 2018-2019 Clarifications Regarding Private School Approval and Publicly Funded Private School Students, there is a new overall 2018 deadline of October 15 for the annual report and documentation, NEO staff entry, and first reporting of attendance data to be submitted by private schools.

This deadline will also apply to October counting for subsidy purposes. As the private school approval and certification processes are currently backlogged due to numerous factors, tuition will not be withheld for schools that received basic school approval and were approved for receipt of public tuition funds as of the end of FY 18 school year and are seeking approval for FY 19 school year; however, subsidy will as always be dependent on accurate reporting of October 1st enrollment counts. In order for an accurate enrollment count and to ensure that private schools are on track to receive the appropriate tuition allocation, the following guidelines should be closely followed:

    1. Private schools who have submitted or are intending to submit a school approval annual report seeking approval for the receipt of public funds for 2018-19 must submit NEO Maine Schools organizational information prior to October 15. The NEO Maine Schools form is required by all public and private schools to inform the Maine Department of Education of school and district contact information, changes in grade spans, and other school-related information. If Maine Schools is not submitted, EPS cannot be processed. It is imperative that your school’s report be submitted as soon as possible;
    2. The first instance of submitting attendance for publicly funded students at private schools, which is due quarterly, must be entered by October 15 and includes the attendance period July 1 through September 30. The next reporting period (to be entered by January 15) will require updated attendance numbers through December, and so on. More details about attendance data submission, and a helpful training manual document, can be found in NEO Student Attendance Reporting and Attendance Manual Entry Guide.
    3. Publicly funded October 1st student enrollment data must be entered by October 15; certified by October 31.
    4. NEO Staff entry should be complete, with clearances and appropriate certification ensured, as soon as possible before, during, or after submission of the annual report for school approval consideration. Any certification/clearance issues should be cleared up as soon as possible, in order to ensure approval.



Please contact the MEDMS Help Desk at 624-6896, or for assistance with NEO or the student information system. Please contact the DOE Certification Team at for certification system questions. Please contact Paula Gravelle at 624-6792 or for questions about tuition. And, for questions about school approval please call Pamela Ford-Taylor at 624-6617, or

Seeking Proposals for McKinney-Vento Sub-grant Program for the Education of Homeless Children

The Maine Department of Education is pleased to announce that it is seeking proposals for the McKinney-Vento Sub-grant program for the education of homeless children and youth.  Proposals will be accepted from School Administrative Unites seeking to develop, implement, or expand programs that improve the academic success of students identified as homeless under the McKinney-Vento Act.

The Department is interested in proposals that are focused on narrowing the achievement disparity between Maine’s homeless students and their stably housed peers.  These grants are renewable for a total of three years, with a maximum annual award of $40,000.  The application deadline is October 31, 2018.

The RFP (#201809192) for this competitive grant, including details of the application process, can be found on the State of Maine Division of Purchases website.

Applicants who submitted proposals under the withdrawn July RFP (#201806134) are encouraged to reapply.  New applicants are also welcome.

For more information on the McKinney-Vento Sub-grant program or other homeless education issues, contact Gayle Erdheim, State Homeless Education Consultant, at or (207) 624-6637.