EIN: 010321454
UEI: N5C7WRLVF889
Audited by: BDMP Assurance, LLP
Oversight agency: 66 [Environmental Protection Agency]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (157 days ago).
What is a management decision? →Criteria: The District should have an understanding of the reporting requirements in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition Found: As part of our audit of the District’s Schedule of Expenditures of Federal Awards (SEFA), we assist management in the preparation of the SEFA in accordance with Uniform Guidance. While our assistance in the preparation of the SEFA complies with Uniform Guidance, those standards also require that we report this material weakness in control over financial reporting to those with governance responsibilities. Cause and Effect: Although management reviews and approves the SEFA, there is not a system of internal control in place at the District to assure that the SEFA complies with Uniform Guidance in all material respects. This is because there is not an experienced accountant with the skills, knowledge, and expertise needed for this function employed at the District. Recommendation: We understand management and the Board of Trustees are aware of this issue, and believe it is not economically feasible to have an employee with the necessary skills, knowledge, and expertise for this function. We recommend the Board of Trustees remain involved in the financial activities of the District to provide oversight. Identification as a Repeat Finding, if applicable: A repeat finding; See finding 2023-003. Questioned Costs: None Management response and corrective action plan: Management agrees with the findings and recommendations. The Board of Trustees will remain involved in the financial activities of the District to provide oversight.
Show full finding ▾Hide full finding ▴Criteria: The District should have an understanding of the reporting requirements in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition Found: As part of our audit of the District’s Schedule of Expenditures of Federal Awards (SEFA), we assist management in the preparation of the SEFA in accordance with Uniform Guidance. While our assistance in the preparation of the SEFA complies with Uniform Guidance, those standards also require that we report this material weakness in control over financial reporting to those with governance responsibilities. Cause and Effect: Although management reviews and approves the SEFA, there is not a system of internal control in place at the District to assure that the SEFA complies with Uniform Guidance in all material respects. This is because there is not an experienced accountant with the skills, knowledge, and expertise needed for this function employed at the District. Recommendation: We understand management and the Board of Trustees are aware of this issue, and believe it is not economically feasible to have an employee with the necessary skills, knowledge, and expertise for this function. We recommend the Board of Trustees remain involved in the financial activities of the District to provide oversight. Identification as a Repeat Finding, if applicable: A repeat finding; See finding 2023-003. Questioned Costs: None Management response and corrective action plan: Management agrees with the findings and recommendations. The Board of Trustees will remain involved in the financial activities of the District to provide oversight.
The District acknowledges that the size of the accounting staff limits the District’s ability to prepare the financial statements in accordance with U.S. generally accepted accounting principles and implement the proper segregation of duties among who performs the billing, receives cash receipts, posts receipts to customer accounts, and makes deposits at the bank. . While there is an outsourced bookkeeper, the Office Manager performs three of these functions in the normal course of performing her duties. Additionally,the District acknowledges that the size of the accounting staff limits the District’s ability to prepare the Schedule of Expenditures and Federal Awards in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Board of Trustees plans to remain involved in the financial activities of the District to provide oversight by performing a monthly review of the financial information of the District to provide mitigating controls over the lack of segregation of duties over these functions. Responsible party: Dale Clark, Superintendent, (207) 696-5211 Anticipated Completion Date: Ongoing
2023-003
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Finding Number: 2023-003 Criteria: The District should have an understanding of the reporting requirements in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition Found: As part of our audit of the District’s Schedule of Expenditures of Federal Awards (SEFA), we assist management in the preparation of the SEFA in accordance with Uniform Guidance. While our assistance in the preparation of the SEFA complies with Uniform Guidance, those standards also require that we report this material weakness in control over financial reporting to those with governance responsibilities. Cause and Effect: Although management reviews and approves the SEFA, there is not a system of internal control in place at the District to assure that the SEFA comply with Uniform Guidance in all material respects. This is because there is not an experienced accountant with the skills, knowledge, and expertise needed for this function employed at the District. Recommendation: We understand management and the Board of Trustees are aware of this issue, and believe it is not economically feasible to have an employee with the necessary skills, knowledge, and expertise for this function. We recommend the Board of Trustees remain involved in the financial activities of the District to provide oversight. Management response: Management agrees with the findings and recommendations. The Board of Trustees will remain involved in the financial activities of the District to provide oversight.
Show full finding ▾Hide full finding ▴Finding Number: 2023-003 Criteria: The District should have an understanding of the reporting requirements in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition Found: As part of our audit of the District’s Schedule of Expenditures of Federal Awards (SEFA), we assist management in the preparation of the SEFA in accordance with Uniform Guidance. While our assistance in the preparation of the SEFA complies with Uniform Guidance, those standards also require that we report this material weakness in control over financial reporting to those with governance responsibilities. Cause and Effect: Although management reviews and approves the SEFA, there is not a system of internal control in place at the District to assure that the SEFA comply with Uniform Guidance in all material respects. This is because there is not an experienced accountant with the skills, knowledge, and expertise needed for this function employed at the District. Recommendation: We understand management and the Board of Trustees are aware of this issue, and believe it is not economically feasible to have an employee with the necessary skills, knowledge, and expertise for this function. We recommend the Board of Trustees remain involved in the financial activities of the District to provide oversight. Management response: Management agrees with the findings and recommendations. The Board of Trustees will remain involved in the financial activities of the District to provide oversight.
The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the financial statements in accordance with U.S. generally accepted accounting principles, implement the proper segregation of duties among who performs the billing, receives cash receipts, posts receipts to customer accounts, and makes deposits at the bank from occurring. The District’s acknowledges that the size of the accounting staff limits the District’s ability to prepare the Schedule of Expenditures and Federal Awards in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). While there is an outsourced bookkeeper, the Office Manager performs three of these functions in the normal course of performing her duties. The Board of Trustees plans to remain involved in the financial activities of the District to provide oversight by performing a monthly review of the financial information of the District to provide mitigating controls over the lack of segregation of duties over these functions. Responsible party: Dale Clark, Superintendent, (207) 696-5211 Anticipated Completion Date: Ongoing
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