Child Development Services: Single Audit Reports and Findings
Child Development Services filed 8 single audits between 2016 and 2023; the most recently observed auditor is BDMP Assurance, LLP (2023), and the 2023 report lists 21 findings, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Child Development Services is recorded in AUGUSTA, Maine under EIN 010458004, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $10,018,536 | $750,000 | BDMP Assurance, LLP | 21 | MW / SD | 2023-06-GSAFAC-0000355356 |
| 2022 | 2022-06-30 | $5,831,985 | $750,000 | WIPFLI LLP | 6 | SD | 2022-06-CENSUS-0000202250 |
| 2021 | 2021-06-30 | $3,427,225 | $750,000 | WIPFLI LLP | 4 | SD | 2021-06-CENSUS-0000202250 |
| 2020 | 2020-06-30 | $5,850,329 | $750,000 | WIPFLI LLP | 6 | SD | 2020-06-CENSUS-0000202250 |
| 2019 | 2019-06-30 | $5,990,597 | $750,000 | WIPFLI LLP | 6 | SD | 2019-06-CENSUS-0000202250 |
| 2018 | 2018-06-30 | $5,977,210 | $750,000 | WIPFLI LLP | 6 | SD | 2018-06-CENSUS-0000202250 |
| 2017 | 2017-06-30 | $6,352,091 | $750,000 | MACPAGE LLC | 15 | SD | 2017-06-CENSUS-0000202250 |
| 2016 | 2016-06-30 | $5,811,932 | $750,000 | MACPAGE LLC | 3 | SD | 2016-06-CENSUS-0000202250 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $3,982,394 | Yes |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $2,433,483 | Yes |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $2,202,567 | Yes |
| 84.425 | EDUCATION STABILIZATION FUND | $1,272,049 | Yes |
| 84.027 | SPECIAL EDUCATION_GRANTS TO STATES | $114,681 | Yes |
| 84.173 | SPECIAL EDUCATION_PRESCHOOL GRANTS | $13,362 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-009 | AB | Significant deficiency | Yes |
| 2023-010 | AB | Significant deficiency | Yes |
| 2023-011 | I | Material weakness | No |
| 2023-012 | AB | Material weakness | No |
| 2023-013 | AB | Material weakness / Questioned costs | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Child Development Services now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Child Development Services Single Audits and Findings (ME).” https://getauditradar.com/single-audits/me/child-development-services-010458004/. Data as of 2026-09-16.