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<title>PRIORITY NOTICE: Reminder of 2025 Annual Audit Requirements</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/cu5lemq6y0-1593930?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 style="line-height:150%"><strong><span style="font-size:21.0pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">PRIORITY NOTICE: Reminder of 2025 Annual Audit Requirements</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) would like to remind you of the following requirements per statute (<a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=b13f2b791a&e=d89fcd9d0f"><span style="color:#336699">Maine Revised
Statutes, Title 20-A, §6051</span></a>).<br>
<br>
Annual audit reports are due within six months following the end of the audit period (e.g., Reports for the fiscal year ending on June 30 are due on or before December 30.). Please note the following: <o:p></o:p></span></p>
<ul type="disc">
<li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l3 level1 lfo1">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">The auditor is required to review the audit with the school board.<o:p></o:p></span></li></ul>
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<li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l2 level1 lfo2">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">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 Maine DOE
on behalf of the school board.<o:p></o:p></span></li></ul>
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<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 to the Maine DOE. The municipal annual report (also referred to as the town
report) cannot be accepted in lieu of the complete combined annual audit.<br>
<o:p></o:p></span></li><li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l0 level1 lfo3">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">The Maine DOE must receive a Schedule of Expenditure of Federal Awards (SEFA), which includes federal award expenditures for all reporting entities, even if a single audit is not
required to be conducted. The SEFA provides information needed by the Maine DOE to conduct sub-recipient monitoring, as required by the U.S. Department of Education (USED), and is due at the time of the annual audit<em><span style="font-family:"Arial",sans-serif">.</span></em><o:p></o:p></span></li></ul>
<ul type="disc">
<li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l5 level1 lfo4">
<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 Maine DOE with the annual audit, as this letter provides the Maine DOE with information needed
to conduct sub-recipient monitoring, as required by USED.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="line-height:150%"><strong><u><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Extensions</span></u></strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><br>
If the school administrative unit (SAU) is not able to meet the state and/or federal audit submission timeline required, an extension of time can be requested to submit the annual audit later and remain in compliance. Recent changes to the Code of Federal Regulations
(<a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=38cda72308&e=d89fcd9d0f"><span style="color:#336699">2 CFR 200.512</span></a>) allow the cognizant agency to authorize an extension when the federal nine-month timeframe
would place undue burden on the auditee.<br>
<br>
<strong><u><span style="font-family:"Arial",sans-serif">Exceptions</span></u></strong><br>
If a municipal SAU meets all of the following eligibility criteria, the municipal SAU may submit the annual municipal audit(s) in lieu of the SAU’s required annual audit:
<o:p></o:p></span></p>
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<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">The municipal school unit does not operate a school or schools.<o:p></o:p></span></li><li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l1 level1 lfo5">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">An SAU audit is not necessary to meet federal audit requirements.<o:p></o:p></span></li><li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l1 level1 lfo5">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">The municipal SAU submits the municipal audit or audits annually.<o:p></o:p></span></li></ul>
<p class="MsoNormal" style="line-height:150%"><strong><u><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050">Recent Change in State Policy</span></u></strong><span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif;color:#505050"><br>
Beginning with the Fiscal Year 2025 annual audit cycle, the Maine DOE will no longer require annual municipal audits to be submitted in addition to the annual school audit. The only time a municipal audit will be required to be submitted to the Maine DOE is
when a combined municipal/school department audit is conducted or 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 audit exception.<br>
<br>
<strong><u><span style="font-family:"Arial",sans-serif">Single Audit Tracking</span></u></strong><br>
The Maine DOE is responsible for tracking single audits for sub-recipient monitoring purposes. The Maine DOE intends to acquire municipal single audits through the
<a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=ee1f2d8349&e=d89fcd9d0f">
<span style="color:#336699">Federal Audit Clearing House platform</span></a> unless the municipal single audit is a combined municipal/school department audit. A combined municipal/school department audit must be submitted directly to the Maine DOE.<br>
<br>
<strong><u><span style="font-family:"Arial",sans-serif">Recent Changes in Federal Policy</span></u></strong><br>
Changes to 2 CFR Part 200 are effective for awards issued on or after October 1, 2024, except for the revisions to Subpart F – audit requirements, whose effective date is for fiscal years beginning on or after October 1, 2024. <a href="https://maine.us2.list-manage.com/track/click?u=a582edd6473e477ef6307c769&id=be66db3415&e=d89fcd9d0f" target="_blank"><span style="color:#336699"><span class="msoIns"><ins cite="mailto:Teboe,%20Chloe" datetime="2025-07-30T15:40">Highlights
of updates</ins></span></span></a> to Subpart F – audit requirements include: <o:p>
</o:p></span></p>
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<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">200.501 – Increases audit threshold from $750,000 to $1 million.<o:p></o:p></span></li><li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l4 level1 lfo6">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">200.512 – Guidance added to allow cognizant agency authorization to extend nine-month timeframe.<o:p></o:p></span></li><li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l4 level1 lfo6">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">200.514 – The SEFA may be prepared in accordance with GAAP or another comprehensive basis of accounting.<o:p></o:p></span></li><li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l4 level1 lfo6">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">200.516 – If the amount of known questioned costs is unknown, a description of why the dollar amount was undetermined must be reported.<o:p></o:p></span></li><li class="MsoNormal" style="color:#505050;mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:150%;mso-list:l4 level1 lfo6">
<span style="font-size:10.5pt;line-height:150%;font-family:"Arial",sans-serif">200.518 – Increases Type A threshold to $1 million, while also increasing the amount of awards expended for which it applies.<o:p></o:p></span></li></ul>
<p class="MsoNormal" 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 to
Michelle Alexander at <a href="mailto:DOE.Audit@Maine.gov"><strong><span style="font-family:"Arial",sans-serif;color:#336699">DOE.Audit@Maine.gov</span></strong></a>.<br>
<br>
Thank you.<br>
<br>
<br>
<em><span style="font-family:"Arial",sans-serif">Sent August 11, 2025</span></em><o:p></o:p></span></p>
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