EIN: 010440155
UEI: ER2FR79NWKG3
Audited by: Runyon Kersteen Ouellette
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 26, 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 May 26, 2026 (102 days ago).
What is a management decision? →The Town contracted with several companies for special education services under a grant-funded project and did not document that the contractor was not suspended or debarred prior to contracting. Cause: According to the Town’s procurement policy, the Town is prohibited from contracting with another party that is suspended or debarred. Therefore, the Town should have obtained proof that the company in question was not suspended or debarred. Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Known Questioned Costs: unknown Likely Questioned Costs: unknown Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally funded projects.
Show full finding ▾Hide full finding ▴2024-001 U.S. Department of Treasury, Assistance Listing #84.027 – 84.173 Special Education Cluster for the period July 1, 2023, through June 30, 2024 Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Condition: The Town contracted with several companies for special education services under a grant-funded project and did not document that the contractor was not suspended or debarred prior to contracting. Cause: According to the Town’s procurement policy, the Town is prohibited from contracting with another party that is suspended or debarred. Therefore, the Town should have obtained proof that the company in question was not suspended or debarred. Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Known Questioned Costs: unknown Likely Questioned Costs: unknown Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally funded projects.
Management’s response/corrective action plan: YSD acknowledges the deficiency and attributes it to a lack of knowledge on the part of the Special Education group for this requirement. The appropriate personnel have been notified and have been provided sufficient training materials to address this issue. It is, however, possible that since this finding covers only the FY24 fiscal year, that additional violations have occurred in the FY25 fiscal year.
During our audit of the School Nutrition Cluster, we noted that the Town lacked adequate documentation of internal controls to ensure the accuracy and completeness of required federal reporting. Specifically, the Town did not have documented review procedures in place for the submission of monthly claim forms. Cause: There are no formalized policies and procedures governing the reporting process, including oversight responsibilities and documentation standards. Effect: Without adequate controls, there is an increased risk that reports submitted to the federal awarding agency may contain errors or omissions, potentially leading to improper reimbursement amounts. This could affect funding decisions and compliance with federal requirements. Recommendations: We recommend that the Town implement formal policies and procedures for the preparation and review of federal reports under the School Nutrition Cluster. This should include documented supervisory review, reconciliation to source documentation, and retention of supporting materials to substantiate reported data.
Show full finding ▾Hide full finding ▴2024-002 – U.S. Department of Agriculture Assistance Listing #10.553-10.582 School Nutrition Cluster for the period July 1, 2023, through June 30, 2024 Criteria: Per 2 CFR §200.303, the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our audit of the School Nutrition Cluster, we noted that the Town lacked adequate documentation of internal controls to ensure the accuracy and completeness of required federal reporting. Specifically, the Town did not have documented review procedures in place for the submission of monthly claim forms. Cause: There are no formalized policies and procedures governing the reporting process, including oversight responsibilities and documentation standards. Effect: Without adequate controls, there is an increased risk that reports submitted to the federal awarding agency may contain errors or omissions, potentially leading to improper reimbursement amounts. This could affect funding decisions and compliance with federal requirements. Recommendations: We recommend that the Town implement formal policies and procedures for the preparation and review of federal reports under the School Nutrition Cluster. This should include documented supervisory review, reconciliation to source documentation, and retention of supporting materials to substantiate reported data.
Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for supervisory review and reconciliation.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
The Town contracted with a construction company to do work under a grant-funded project and did not document that the contractor was not suspended or debarred. Cause: Although the Town maintains a list of approved contractors and vendors, according to the Town’s purchasing policy, the Town is prohibited from contracting with another party that is suspended or debarred. Therefore, the Town should have obtained proof that the company in question was not suspended or debarred. Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Known Questioned Costs: unknown Likely Questioned Costs: unknown Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Show full finding ▾Hide full finding ▴2023-001 U.S. Department of Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023 Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended, debarred, or otherwise excluded from participating in the transaction. In addition, under the requirements of fiscal management, grant recipients are required to design and implement internal controls to ensure compliance with grant requirements and their own policies and procedures. Condition: The Town contracted with a construction company to do work under a grant-funded project and did not document that the contractor was not suspended or debarred. Cause: Although the Town maintains a list of approved contractors and vendors, according to the Town’s purchasing policy, the Town is prohibited from contracting with another party that is suspended or debarred. Therefore, the Town should have obtained proof that the company in question was not suspended or debarred. Effect: The Town runs the risk of performing projects with parties who have been suspended or debarred, which could result in the loss of federal funding. Known Questioned Costs: unknown Likely Questioned Costs: unknown Recommendations: We recommend that the Town implement procedures to annually check active vendors and contractors and document that they are not suspended, debarred, or in some way prohibited from working on Town projects, especially those working on federally-funded projects.
Management’s response/corrective action plan: Procedures have been recirculated to all responsible for purchases and bids that involve federal funds and acknowledgement of the oversight has been addressed with those responsible for checking SAM.gov for suspended and debarred vendors. An after the fact check was done and determined the vendor used was neither suspended nor debarred. Procedures and policies will be reviewed with heads of departments on a quarterly basis and whenever federal funds are applied for.
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.
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