EIN: 474890021
UEI: GSA_MIGRATION
Audited by: RHR SMITH & COMPANY
Oversight agency: 21 [Department of the Treasury]
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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 May 11, 2022. 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 November 11, 2022 (1388 days ago).
What is a management decision? →During audit procedures, it was identified that invoices were not always approved before payment. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Unallowable costs may be charged to the grant and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of 40 expenses was selected. Of the sample selected, 37 were direct expense invoices. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Maine Arts Academy implement internal control processes and procedures to ensure that all invoices are approved prior to payment. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Maine Arts Academy.
Show full finding ▾Hide full finding ▴2021-001 - Allowable Costs/Cost Principles Federal Program Information: Department of Treasury ALN ? 21.019 ? Coronavirus Relief Fund Criteria: The following CFR(s) apply to this finding: 2 CFR 200.303(a) Condition: During audit procedures, it was identified that invoices were not always approved before payment. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Unallowable costs may be charged to the grant and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: A sample of 40 expenses was selected. Of the sample selected, 37 were direct expense invoices. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Maine Arts Academy implement internal control processes and procedures to ensure that all invoices are approved prior to payment. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Maine Arts Academy.
MEAA CORRECTIVE ACTION PLAN (Concerning Finding: 2 CFR 200.303(a) Condition: During audit procedures, it was identified that invoices were not always approved before payment. Views of Responsible Officials and Corrective Action: The Head of School does view invoices before payment, personally signs check payments and is in the habit of initialing invoices at the time of payment. In order to provide evidence that all invoices are approved prior to payment and to strengthen our internal control processes and procedures, the financial team now submits a bill payment list to the Head of School before issuing weekly payments. The Head of School approves and signs the bill payment list and the approved list is filed in the Approved Bill Folder in the Finance Office. Contact Person Responsible for Corrective Action: Heather King, Head of School Anticipated Completion Date: Procedure is already in place.
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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