EIN: 016000149
UEI: UASBA8S4JDB1
Audited by: WIPFLI LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 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 July 30, 2026 (34 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on January 2, 2023 — management decision was due July 2, 2023.
FAC accepted this audit on February 1, 2022 — management decision was due August 1, 2022.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
The Office of Management and Budget (OMB) revised regulations applicable to federally funded programs. The new regulations are contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Uniform Guidance replaced OMB Circulars A-133, A-87, and A-110 and incorporates new requirements for grant recipients. The Uniform Guidance includes not only protocols for program management and administration, but also updates compliance regulations for federal awards. Currently the Town does not have a formal written procurement policy that incorporates all provisions of the Uniform Guidance procurement standards. Cause: The Town has not adopted a procurement policy that covers all aspects required by the Uniform Guidance. However, during our testing of procurement over federal expenditures, we did not notate any violations of the Uniform Guidance procurement standards. Effect: Items required by the Uniform Guidance procurement standards that are not currently addressed in the Town?s procurement policy are as follows: ? Conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts ? Contracting with small and minority businesses, women?s business enterprises, and labor surplus area firms ? Bonding requirements ? Contract provisions ? Subrecipient and contractor determinations ? Retention requirements for records Recommendation: We recommend that management review the applicable provisions of the Uniform Guidance procurement standards and update the Town?s procurement policy appropriately. This would include adding any missing components to the Town?s current procurement policy and updating definitions of types of procurement, i.e. micro-purchases, small purchases, and small acquisition threshold, to match the language used in the Uniform Guidance procurement standards. Management response/corrective action plan: Management has updated its existing policy to meet the uniform guidance guidelines. The new policy was adopted on 6/24/19.
Show full finding ▾Hide full finding ▴2019-005 ? Uniform Guidance Procurement Standards (Town) Criteria: One of the more significant provisions of the Uniform Guidance that affects the Town is the procurement standards under 2 CFR sections 200.318 through 200.326. Under the new procurement standards, the Town is required to have a documented purchasing policy, which at a minimum, incorporates the provisions of the Uniform Guidance. Statement of Condition: The Office of Management and Budget (OMB) revised regulations applicable to federally funded programs. The new regulations are contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Uniform Guidance replaced OMB Circulars A-133, A-87, and A-110 and incorporates new requirements for grant recipients. The Uniform Guidance includes not only protocols for program management and administration, but also updates compliance regulations for federal awards. Currently the Town does not have a formal written procurement policy that incorporates all provisions of the Uniform Guidance procurement standards. Cause: The Town has not adopted a procurement policy that covers all aspects required by the Uniform Guidance. However, during our testing of procurement over federal expenditures, we did not notate any violations of the Uniform Guidance procurement standards. Effect: Items required by the Uniform Guidance procurement standards that are not currently addressed in the Town?s procurement policy are as follows: ? Conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts ? Contracting with small and minority businesses, women?s business enterprises, and labor surplus area firms ? Bonding requirements ? Contract provisions ? Subrecipient and contractor determinations ? Retention requirements for records Recommendation: We recommend that management review the applicable provisions of the Uniform Guidance procurement standards and update the Town?s procurement policy appropriately. This would include adding any missing components to the Town?s current procurement policy and updating definitions of types of procurement, i.e. micro-purchases, small purchases, and small acquisition threshold, to match the language used in the Uniform Guidance procurement standards. Management response/corrective action plan: Management has updated its existing policy to meet the uniform guidance guidelines. The new policy was adopted on 6/24/19.
Management response/corrective action plan: Management has updated its existing policy to meet the uniform guidance guidelines. The new policy was adopted on 6/24/19.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
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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