EIN: 010276610
UEI: KXNWRVVE4N64
Audited by: Runyon Kersteen Ouellette
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
During testing, we identified six students who were removed from the graduation cohort that lacked appropriate supporting documentation. In addition, we identified seven students who were removed from the graduation cohort, without proper authorization, as required by the established controls. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None
Show full finding ▾Hide full finding ▴2024-001 – U.S. Department of Education, Assistance Listing #84.010 Title IA Disadvantaged For the Period July 1, 2023 through June 30, 2024 Criteria: The Department of Education requires documentation to be maintained for every student removed from a graduation cohort. Condition: During testing, we identified six students who were removed from the graduation cohort that lacked appropriate supporting documentation. In addition, we identified seven students who were removed from the graduation cohort, without proper authorization, as required by the established controls. Cause: Clerical oversight caused the lack of documentation and authorization required to remove students from the graduation cohort. Effect: High school graduation rate information could be reported incorrectly to the State of Maine. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: Management should ensure that documentation is maintained for every student removed from the cohort and ensure existing controls and policies are followed. Questioned Costs: None
Management’s Response/Corrective Action Plan: The management of the District understands the importance of maintaining appropriate authorization and documentation of the Title I grant requirements, including the requirement to remove students from the graduation cohort. The cause of this deficiency resulted from a significant change in District management which resulted in lack of appropriate documentation for some students removed from the cohort. The District's corrective action plan includes reviewing all Title I grant requirements on a regular basis to ensure all requirements are maintained in a timely and appropriate manner. Specifically, the administrative team of the RSU will meet on a regular basis to ensure all graduation cohort requirements are documented and internally reviewed for compliance.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Show full finding ▾Hide full finding ▴2022-001 ? Uniform Guidance Written Procedures Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The School Unit currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the School Unit has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the School Unit runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: The School Unit should review its Federal grants and determine which grants need specific written procedures to meet the Uniform Guidance requirements.
Management response/corrective action: The management of RSU #57 agrees that there are procedures in place relative to the criteria mentioned but that these procedures are not in writing. The Finance Director has therefore documented these procedures in writing so that they are available for any future audits.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on January 2, 2020 — management decision was due July 2, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Maine →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
