EIN: 010542376
UEI: U7QHKK2BQ5F9
Audited by: Freeman & Company, CPAs
Oversight agency: 43 [National Aeronautics and Space Administration]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2026 (26 days from today).
What is a management decision? →The Organization did not have written policies and procedures addressing key compliance requirements related to its federal award as required by 2 CFR 200, Subpart D (Post Federal Award Requirements) and Subpart E (Cost Principles). Specifically, the Organization lacked written policies and procedures over procurement and standards of conduct / conflict of interest. Cause: The Organization is relatively small and received its first federal award during the current year. Management had not previously developed formal written policies and procedures specific to federal awards and relied primarily on informal practices and existing general financial procedures. Effect: In the absence of written policies and procedures, there is an increased risk that federal program activities and costs may not be carried out or recorded in full accordance with the requirements of 2 CFR part 200 and the terms and conditions of the award. However, our testing did not identify any instances of noncompliance or unallowable costs as a result of this condition. Questioned Costs: None. Context: This condition was noted for the year ended June 30, 2025, Single Audit in connection with the Congressionally Directed Program, the major program. The Organization had no other federal programs during the year. Recommendation: We recommend that the Organization develop and implement formal written policies and procedures specific to the administration of federal awards, including but not limited to: procurement and standards of conduct and conflict-of-interest provisions. These policies and procedures should be approved by governance, communicated to relevant personnel, and periodically reviewed and updated as needed. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Organization will develop and formally adopt written policies and procedures specific to federal awards that address the areas noted above. Management anticipates completing and implementing these policies and procedures by June 30, 2026.
Show full finding ▾Hide full finding ▴FINDING 2025-001 Information on the federal program: Federal Program: Congressionally Directed Program Federal Award ID: 80NSSC24K1009 Assistance Listing Number: 43.014 Compliance Requirement: Other – Written Policies and Procedures (2 CFR 200 Subparts D and E) Type of Finding: Internal Control over Compliance (Material Weakness) Criteria: 2 CFR 200 Subpart D requires non-Federal entities to establish and maintain effective internal control over the federal award that provides reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of the federal award, which typically includes written policies and procedures over key compliance areas. In addition, 2 CFR 200 Subpart E (Cost Principles) requires that costs charged to federal awards be reasonable, allocable, and consistently treated, which is ordinarily supported by documented policies and procedures. Condition: The Organization did not have written policies and procedures addressing key compliance requirements related to its federal award as required by 2 CFR 200, Subpart D (Post Federal Award Requirements) and Subpart E (Cost Principles). Specifically, the Organization lacked written policies and procedures over procurement and standards of conduct / conflict of interest. Cause: The Organization is relatively small and received its first federal award during the current year. Management had not previously developed formal written policies and procedures specific to federal awards and relied primarily on informal practices and existing general financial procedures. Effect: In the absence of written policies and procedures, there is an increased risk that federal program activities and costs may not be carried out or recorded in full accordance with the requirements of 2 CFR part 200 and the terms and conditions of the award. However, our testing did not identify any instances of noncompliance or unallowable costs as a result of this condition. Questioned Costs: None. Context: This condition was noted for the year ended June 30, 2025, Single Audit in connection with the Congressionally Directed Program, the major program. The Organization had no other federal programs during the year. Recommendation: We recommend that the Organization develop and implement formal written policies and procedures specific to the administration of federal awards, including but not limited to: procurement and standards of conduct and conflict-of-interest provisions. These policies and procedures should be approved by governance, communicated to relevant personnel, and periodically reviewed and updated as needed. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Organization will develop and formally adopt written policies and procedures specific to federal awards that address the areas noted above. Management anticipates completing and implementing these policies and procedures by June 30, 2026.
Corrective Action Plan Organization: Challenger Leaning Center of Maine Federal Program: Congressionally Directed Program ALN: 43.014 Fiscal Year End: 06/30/2025 Finding Reference: 2025-001 The Challenger Learning Center of Maine Board of Directors acknowledges the finding related to the absence of written policies and procedures specific to federal awards as required by 2 CFR 200, Subparts D and E. While no noncompliance or questioned costs were identified in connection with this finding, Challenger recognizes that the lack of formal written policies and procedures increases the risk of future noncompliance. To address this finding, Challenger will develop, formalize, and implement comprehensive written policies and procedures governing the administration of federal awards. These policies will align with applicable requirements under 2 CFR 200 and will include, but not be limited to, the following areas: procurement process and standards of conduct and conflict-of-interest provisions. Challenger will obtain the approval of the Board and will communicate the policies and procedures to the relevant personnel. Documentation of training attendance and materials will be maintained. Challenger will also establish a process for ongoing monitoring and periodic review of compliance with the policies and procedures. Policies will be reviewed at least annually and updated as needed. The Executive Director will be responsible for overseeing the development, implementation, and ongoing monitoring of this corrective action. Responsible Official: Kirsten Hibbard, Executive Director, khibbard@astronaut.org, 207-990-2900 Date of anticipated completion of corrective action plan: June 30, 2026
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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