EIN: 010518745
UEI: K79KSJ5PFEL6
Audited by: PGM LLC
Oversight agency: 11 [Department of Commerce]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 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 June 17, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
FAC accepted this audit on January 2, 2022 — management decision was due July 2, 2022.
Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context The Organization did not comply with the requirements of the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), as follows: SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE (in place of chart/table within this text). Cause Weaknesses in the design and operation of controls over compliance related to Transparency Act requirements. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). No questioned costs are reported as this requirement is procedural in nature. Recommendation The Organization should develop procedures to comply with the Transparency Act related to reporting first-tier subawards of $30,000 or more the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context The Organization did not comply with the requirements of the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), as follows: SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE (in place of chart/table within this text). Cause Weaknesses in the design and operation of controls over compliance related to Transparency Act requirements. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Transparency Act related to reporting first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). No questioned costs are reported as this requirement is procedural in nature. Recommendation The Organization should develop procedures to comply with the Transparency Act related to reporting first-tier subawards of $30,000 or more the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Planned Corrective Action: Maine MEP has designated the Finance Manager as the responsible party to ensure compliance with the "Transparency Act" that are codified in 2 CFR Part 170 of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Finance Manager has established an account online with FSRS. The report was filed on September 16, 2021. The Accounting Policy & Procedures Manual will be updated to reflect necessary compliance procedures related to 2 CFR Part 170. Name of Contact Person and Completion Date: Debra J. Gibb, Finance Manager will be the responsible contact person. The FSRS report was filed September 16, 2021 for the SRA dated April 1, 2020. The FSRS report was filed September 17, 2021 for the SRA dated April 1, 2021. The Accounting Policy and Procedures manual will be updated by January 1, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
FAC accepted this audit on November 15, 2018 — management decision was due May 15, 2019.
FAC accepted this audit on November 14, 2017 — management decision was due May 14, 2018.
FAC accepted this audit on October 26, 2016 — management decision was due April 26, 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.
