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<title>Priority Notice: Annual Audit Requirements- An Early Reminder</title>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#505050">Priority Notice from the Maine Department of Education<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#505050"><a href="https://mailchi.mp/maine/cu5lemq6y0-1326475?e=d89fcd9d0f" target="_blank"><span style="color:#336699">View this message in your browser</span></a>.<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:white"><a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=92db3d174e&e=d89fcd9d0f"><span style="font-size:25.5pt;font-family:"Arial",sans-serif;color:#336699;text-decoration:none"><img border="0" width="600" height="100" style="width:6.25in;height:1.0416in" id="_x0000_i1028" src="https://gallery.mailchimp.com/a582edd6473e477ef6307c769/images/priority_notice_72613.jpg"></span></a></span><b><span style="font-size:25.5pt;font-family:"Arial",sans-serif;color:#202020"><o:p></o:p></span></b></p>
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<p style="line-height:150%"><strong><span style="font-size:15.0pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Annual Audit Requirements- An Early Reminder </span></strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><o:p></o:p></span></p>
<p style="line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Dear Champions of Education, <o:p></o:p></span></p>
<p style="line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Please review the following information related to annual audits. <o:p></o:p></span></p>
<p style="line-height:150%"><strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Annual Audit Reports Due December 30th </span></strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><br>
Annual audit reports are due within six months after the end of the audit period (e.g., reports for the fiscal year ending June 30th are due on or before December 30th). <o:p></o:p></span></p>
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<li style="color:#505050;line-height:150%;mso-list:l0 level1 lfo1"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">Per statute
<a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=3861ca6620&e=d89fcd9d0f" target="_blank">
<span style="color:#336699">Title 20-A MRSA 6051</span></a>, the auditor is required to review the audit with the school board. <o:p></o:p></span></li><li style="color:#505050;line-height:150%;mso-list:l0 level1 lfo1"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">Per statute
<a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=da1b57c587&e=d89fcd9d0f" target="_blank">
<span style="color:#336699">Title 20-A MRSA 6051</span></a>, it is the school board’s responsibility to submit the annual audit document unless it is stated in the engagement letter that the audit firm will submit the audit to the Department on behalf of the
school board. <o:p></o:p></span></li><li style="color:#505050;line-height:150%;mso-list:l0 level1 lfo1"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">Municipal school units are required to submit either a combined annual audit or a school department audit and a
municipal audit to the Department. The municipal annual report (a.k.a. town report) cannot be accepted in lieu of the complete municipal annual audit. <o:p></o:p></span></li><li style="color:#505050;line-height:150%;mso-list:l0 level1 lfo1"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">Per statute
<a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=fe26daf7f2&e=d89fcd9d0f" target="_blank">
<span style="color:#336699">Title 20-A MRSA 6051</span></a>, the Department must receive a Schedule of Expenditure of Federal Awards (SEFA), which includes federal award expenditures for all reporting entities, even if a Single Audit (formerly A-133 audit)
is not required to be conducted. The SEFA provides information needed by the Department to conduct sub-recipient monitoring as required by the US Department of Education and is due at the time of the annual audit. <o:p></o:p></span></li></ul>
<p style="line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">In municipal school units where a combined audit is not conducted, the Department should receive two audits: an audit with a SEFA for the
school department, and an audit for the city/town including a SEFA. <o:p></o:p></span></p>
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<li style="color:#505050;line-height:150%;mso-list:l1 level1 lfo2"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">If a management letter is prepared by the auditor, a copy must be submitted to the Department with the annual audit,
as this letter provides us with information needed to conduct sub-recipient monitoring, as required by US DOE. <o:p></o:p></span></li></ul>
<p style="line-height:150%"><strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Extensions and Subsidy Payments </span></strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><o:p></o:p></span></p>
<p style="line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">If an extension or exception is needed for the deadline to submit either the municipal or school department audit, the superintendent must
contact us to request the extension. <o:p></o:p></span></p>
<p style="line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=e6a86eb16b&e=d89fcd9d0f" target="_blank"><span style="color:#336699">The
forms are available</span></a> on the <a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=eaf59e7cf0&e=d89fcd9d0f" target="_blank"><span style="color:#336699">Fiscal Review and Compliance webpage</span></a>, under forms on
the menu bar. <o:p></o:p></span></p>
<ul type="disc">
<li style="color:#505050;line-height:150%;mso-list:l2 level1 lfo3"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">Initial extension requests will be for a period of 2 months, and 30 days thereafter. <o:p></o:p></span></li><li style="color:#505050;line-height:150%;mso-list:l2 level1 lfo3"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">Extension requests will be considered until June 30th (six months after due date); extensions will not be valid
after June 30th and all municipalities and school administrative units with overdue audits which have not submitted an extension request before May 31th may have a delay in subsidy release. Those who have not submitted an extension request will have subsidy
withheld until addressed. <o:p></o:p></span></li></ul>
<p style="line-height:150%"><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Please submit all annual audit documents, reports, information requests, questions, and other audit correspondence via email to <a href="mailto:DOE.Audit@Maine.gov" target="_blank"><span style="color:#336699">DOE.Audit@Maine.gov</span></a>. <o:p></o:p></span></p>
<p style="line-height:150%"><em><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Sent August 29, 2023</span></em><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><o:p></o:p></span></p>
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