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<p class="MsoNormal">FYI in case you did not see this priority notice:<o:p></o:p></p>
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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" style="line-height:150%"><strong><span style="font-size:21.0pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">PRIORITY NOTICE: Change to Audit Procedures for Municipal School Administrative Units</span></strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><br>
<br>
Dear Champions of Education,<br>
<br>
The Maine Department of Education (DOE) is updating the procedures for annual municipal audits for school administrative units (SAUs).<br>
<br>
Beginning with the Fiscal Year 2025 annual audit cycle, the Maine DOE will no longer collect annual municipal audits in addition to annual school audits.<br>
Please note that this will not eliminate other requirements for annual municipal audits, such as those included in <a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=46c766b11f&e=d89fcd9d0f"><span style="color:#336699">Title
30-A §5823</span></a> (annual postaudit). <br>
<br>
The only time that a municipal audit must be submitted to the Maine DOE is when an SAU requests an exception to submit a school department audit. If an exception is granted, the Maine DOE will require the municipal audit(s) that covers the fiscal year of the
school department exception.<br>
<br>
The Maine DOE will begin to review and communicate to each individual school unit that is currently at risk of having subsidy withheld due to non-compliance related to past-due municipal audits.<br>
<br>
With questions regarding audit requirements, please contact Denise Towers of the Maine DOE School Finance Team at 207-624-6863 or
<a href="mailto:denise.towers@maine.gov"><span style="color:#336699">denise.towers@maine.gov</span></a>.<br>
<br>
<br>
<em><span style="font-family:"Arial",sans-serif">Sent May 15, 2025</span></em><o:p></o:p></span></p>
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