EIN: 010284659
UEI: UFSGF9FSG5J7
Audited by: Runyon Kersteen Ouellette
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 August 23, 2026 (10 days ago).
What is a management decision? →During our testing of controls over removal of students from the graduation cohort, we determined that five out of six removals tested did not have appropriate administrator approval for removal from the cohort. Cause: Although the controls over compliance with cohort requirements were sufficiently designed, there was no verification that the controls had been implemented and that procedures were followed. Effect: The School Unit’s procedures and documents do not meet the requirements of the Uniform Guidance or the School Unit’s own policies and procedures. Recommendation: Management should make sure that documentation is retained for all removals of students from the cohort (for any reason) and should include administrator approval (by signature) on such documentation. Questioned Costs: None
Show full finding ▾Hide full finding ▴2025-001 – U.S. Department of Education, For the Period July 1, 2024, through June 30, 2025, Assistance Listing #84.010 – Title IA Disadvantaged Criteria: Under the Uniform Guidance requirements of grant fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Statement of Condition: During our testing of controls over removal of students from the graduation cohort, we determined that five out of six removals tested did not have appropriate administrator approval for removal from the cohort. Cause: Although the controls over compliance with cohort requirements were sufficiently designed, there was no verification that the controls had been implemented and that procedures were followed. Effect: The School Unit’s procedures and documents do not meet the requirements of the Uniform Guidance or the School Unit’s own policies and procedures. Recommendation: Management should make sure that documentation is retained for all removals of students from the cohort (for any reason) and should include administrator approval (by signature) on such documentation. Questioned Costs: None
Management’s response/corrective action plan: RSU 74 acknowledges the findings regarding student enrollment documentation. While the students in question were exited due to legitimate transfers and age-related circumstances, we recognize the importance of maintaining a precise administrative trail. To ensure full compliance with Maine Title 20-A, RSU 74 administrators will implement a secondary review process for all student withdrawals. This will ensure that the State of Maine Dept. of Education exit codes accurately align with supporting documentation, such as signed record releases and Adult Education enrollment confirmations. Furthermore, high school administrative staff will undergo a review of State reporting protocols to ensure data integrity within our student information system.
FAC accepted this audit on January 24, 2025 — management decision was due July 24, 2025.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
FAC accepted this audit on October 10, 2019 — management decision was due April 10, 2020.
FAC accepted this audit on September 17, 2018 — management decision was due March 17, 2019.
FAC accepted this audit on September 21, 2017 — management decision was due March 21, 2018.
FAC accepted this audit on October 24, 2016 — management decision was due April 24, 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 →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
