EIN: 237323306
UEI: LUJAZ7N52J39
Audited by: BAKER NEWMAN & NOYES LLC
Oversight agency: 93 [Department of Health and Human Services]
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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 February 19, 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 August 19, 2026 (11 days ago).
What is a management decision? →FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
FAC accepted this audit on January 12, 2024 — management decision was due July 12, 2024.
The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.
Show full finding ▾Hide full finding ▴Criteria: The SF-429 is required to be filed annually upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. Condition: The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.
Androscoggin Head Start and Childcare (d/b/a Promise Early Education Center) is responding to Finding 2023-101 as it appears in our annual audit for fiscal year ending June 30, 2023. The finding states that the agency did not submit the annual SF-429 report for calendar year ending December 31, 2022, by the due date of January 31, 2023. The agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated our Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in tum will allow timely completion of all reports within the Grants Solution platform. The agency has established a practice, that the SF-429 report will be completed during the first business week of January, which in tum will ensure that we are following our reporting requirements within our Federal Head Start award.
FAC accepted this audit on November 7, 2022 — management decision was due May 7, 2023.
FAC accepted this audit on October 26, 2021 — management decision was due April 26, 2022.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on October 24, 2019 — management decision was due April 24, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on November 21, 2017 — management decision was due May 21, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 31, 2016 — management decision was due May 1, 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.
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