Maine Revised Statutes Title 20-A. Education § 6051. School administrative units

A. Accountability of all revenues and expenditures;

B. A determination of whether or not proper budgetary controls are in place;

C. A determination of whether or not the annual financial data submitted to the department is correct;

D. An audit of all federal programs in accordance with applicable federal law including a written determination that the audit has been conducted in accordance with applicable federal laws relating to financial and compliance audits as indicated in federal Office of Management and Budget circulars;

E. A determination as to whether the school administrative unit has complied with applicable provisions of the Essential Programs and Services Funding Act;

F. Any other information that the commissioner may require;

G. A determination of whether the school administrative unit has complied with transfer limitations between budget cost centers pursuant to section 1485, subsection 4;

H. A determination of whether the school administrative unit has complied with budget content requirements pursuant to section 15693, subsection 1 and cost center summary budget format requirements pursuant to sections 1305-C, 1485, 1701-C and 2307;

I. A determination of whether the school administrative unit has exceeded its authority to expend funds, as provided by the total budget summary article;

J. A determination of whether the school administrative unit has complied with the applicable provisions of the unexpended balances requirements established under section 15004;

K. A schedule of expenditures of federal awards;

L. Beginning July 1, 2017, a determination of whether the school administrative unit has complied with section 15675, subsection 2; and

M. A determination of whether the school administrative unit has complied with applicable provisions of section 15690-A.

A. Deleted. Laws 2001, c. 344, § 8.

B. Deleted. Laws 2001, c. 344, § 8.

C. Written determination of whether or not proper budgetary controls are in place;

D. A written determination of whether or not the annual financial data submitted to the department is correct, including submission of an audited reconciliation of the annual financial data prepared and certified by the auditor; and

E. A written determination as to whether the school administrative unit has complied with applicable provisions of the Essential Programs and Services Funding Act.

A. A copy of the audit report;

B. Accountability of all revenues and expenditures;

C. Written assurance that the audit has been conducted in accordance with applicable state and federal laws relating to financial and compliance audits; and

D. Any other information that the commissioner may require.

A. The municipal school administrative unit does not operate a school or schools;

B. A school administrative unit audit is not necessary to meet federal audit requirements; and

C. The municipal school administrative unit files the municipal audit or audits that include the fiscal year specified in subsection 2.

D. Repealed. Laws 2011, c. 678, § A-7.