EIN: 016000852
UEI: CDURPXC4FGZ5
Audited by: Runyon Kersteen Ouellette
Oversight agency: 10 [Department of Agriculture]
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Data as of August 29, 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 (74 days ago).
What is a management decision? →During the review of the District’s compliance with USDA reporting requirements, it was noted that the District was unable to provide documentation demonstrating that its annual budget was submitted to the USDA as required. Criteria: Per USDA Rural Development guidelines and the terms of the loan/grant agreement, recipients are required to submit their annual operating budget to USDA for review and approval. This ensures financial accountability and that the system remains self-sustaining. Cause: The District experienced the unexpected passing of its prior general manager, which significantly disrupted administrative continuity. As a result, current staff have faced challenges locating historical documentation, including records related to the submission of the annual budget to USDA. Effect: Failure to submit the annual budget to USDA may result in noncompliance with federal program requirements, potentially jeopardizing continued funding or support. It also limits USDA’s ability to monitor the financial health and sustainability of the system. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The District should implement procedures to ensure timely submission of its annual budget to USDA, including maintaining documentation of the submission and any related correspondence. The District should also consider designating a compliance officer or staff member responsible for federal reporting requirements.
Show full finding ▾Hide full finding ▴2024-001 U.S. Department of Agriculture, for the period January 1, 2024, through December 31, 2024, Assistance Listing #10.760 Water and Waste Disposal System for Rural Communities Condition: During the review of the District’s compliance with USDA reporting requirements, it was noted that the District was unable to provide documentation demonstrating that its annual budget was submitted to the USDA as required. Criteria: Per USDA Rural Development guidelines and the terms of the loan/grant agreement, recipients are required to submit their annual operating budget to USDA for review and approval. This ensures financial accountability and that the system remains self-sustaining. Cause: The District experienced the unexpected passing of its prior general manager, which significantly disrupted administrative continuity. As a result, current staff have faced challenges locating historical documentation, including records related to the submission of the annual budget to USDA. Effect: Failure to submit the annual budget to USDA may result in noncompliance with federal program requirements, potentially jeopardizing continued funding or support. It also limits USDA’s ability to monitor the financial health and sustainability of the system. Known Questioned Costs: None Likely Questioned Costs: None Recommendation: The District should implement procedures to ensure timely submission of its annual budget to USDA, including maintaining documentation of the submission and any related correspondence. The District should also consider designating a compliance officer or staff member responsible for federal reporting requirements.
Management response/corrective action plan: The condition occurred during a period of significant disruption. The 2024 budget was adopted by Trustees on November 13, and thirteen days later the General Manager unexpectedly passed away during the Thanksgiving holiday. In the aftermath of his passing, District staff and Trustees worked closely with USDA Rural Development to ensure the capital project moved forward and that all required project-related documentation was submitted. USDA Rural Development requires submission of the annual budget to ensure that the funded entity has sufficient revenue to cover upcoming debt payments, as well as operation and maintenance costs. For 2024, USDA RD staff were aware that the Sewer District was implementing a 13.42% rate increase to address inflationary operational costs and increased sludge disposal costs, as well as establishing a 5% infrastructure improvement surcharge to begin preparing for the upcoming USDA debt payments. Through the ongoing communications, USDA did not express any concerns regarding the District’s financial position or readiness for upcoming payments. Going forward, the project manager will ensure compliance with federal reporting requirements for this project, including the timely submission of the annual budget to USDA.
FAC accepted this audit on July 26, 2020 — management decision was due January 26, 2021.
FAC accepted this audit on June 13, 2019 — management decision was due December 13, 2019.
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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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