REGIONAL SCHOOL UNIT #54 - MSAD #54: Single Audit Reports and Findings
REGIONAL SCHOOL UNIT #54 - MSAD #54 filed 10 single audits between 2016 and 2025; the most recently observed auditor is RUNYON KERSTEEN OUELLETTE (2025), and the 2025 report lists 5 findings. Data as of 2026-11-06.
Data as of Nov 6, 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; REGIONAL SCHOOL UNIT #54 - MSAD #54 is recorded in SKOWHEGAN, Maine under EIN 010276217, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $8,062,304 | $750,000 | RUNYON KERSTEEN OUELLETTE | 5 | SD | 2025-06-GSAFAC-0000425317 |
| 2024 | 2024-06-30 | $9,745,256 | $750,000 | RUNYON KERSTEEN OUELLETTE | 4 | SD | 2024-06-GSAFAC-0000414989 |
| 2023 | 2023-06-30 | $11,914,192 | $750,000 | RUNYON KERSTEEN OUELLETTE | 3 | MW / SD | 2023-06-GSAFAC-0000054494 |
| 2022 | 2022-06-30 | $8,890,572 | $750,000 | RUNYON KERSTEEN OUELLETTE | 0 | — | 2022-06-CENSUS-0000184679 |
| 2021 | 2021-06-30 | $10,376,418 | $750,000 | RUNYON KERSTEEN OUELLETTE | 0 | — | 2021-06-CENSUS-0000184679 |
| 2020 | 2020-06-30 | $5,636,921 | $750,000 | RUNYON KERSTEEN OUELLETTE | 0 | — | 2020-06-CENSUS-0000184679 |
| 2019 | 2019-06-30 | $4,274,148 | $750,000 | RUNYON KERSTEEN OUELLETTE | 0 | — | 2019-06-CENSUS-0000184679 |
| 2018 | 2018-06-30 | $4,152,496 | $750,000 | RUNYON KERSTEEN OUELLETTE | 0 | — | 2018-06-CENSUS-0000184679 |
| 2017 | 2017-06-30 | $4,044,855 | $750,000 | RUNYON KERSTEEN OUELLETTE | 0 | — | 2017-06-CENSUS-0000184679 |
| 2016 | 2016-06-30 | $4,005,464 | $750,000 | RUNYON KERSTEEN OUELLETTE | 0 | — | 2016-06-CENSUS-0000184679 |
When is the next single audit due?
If REGIONAL SCHOOL UNIT #54 - MSAD #54 is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 14.251 | Community Project Funding | $1,941,000 | Yes |
| 84.010 | Title IA Disadvantaged | $1,767,487 | Yes |
| 10.555 | National School Lunch Program | $802,802 | Yes |
| 84.027 | Local Entitlement | $700,575 | No |
| 84.425 | Elementary & Secondary School Emergency Relief Fund III - COVID 19 | $437,484 | No |
| 10.553 | School Breakfast Program | $304,721 | Yes |
| 84.287 | After School Learning Centers | $295,170 | No |
| 84.184 | School Safely National Activities | $272,229 | No |
| 84.425 | Literacy Grant - COVID 19 | $263,917 | No |
| 10.558 | Child and Adult Care Food Program | $181,600 | No |
| 10.555 | National School Lunch Program - Donated Commodities | $137,791 | Yes |
| 84.048 | Carl Perkins - Secondary | $111,234 | No |
| 84.002 | Adult Basic Education | $107,228 | No |
| 84.367 | Title IIA - Supporting Effective Instruction | $102,835 | No |
| 10.582 | Fresh Fruit and Vegetable Program | $100,605 | Yes |
| 21.027 | CTE Personnel Infrastructure and Equipment - COVID 19 | $99,670 | No |
| 21.027 | Maine Jobs and Recovery Plan - COVID 19 | $80,586 | No |
| 84.425 | ARP Summer Learning and Enrichment - COVID 19 | $73,780 | No |
| 84.010 | Title IA - Summer School | $66,655 | Yes |
| 10.559 | Summer Food Service Program | $64,680 | Yes |
| 84.425 | Maine Outdoor Learning Intiative - COVID 19 | $39,405 | No |
| 21.027 | Pre-k Expansion - COVID 19 | $33,000 | No |
| 84.010 | Title IA Disadvantage - CIPS | $31,641 | Yes |
| 10.579 | Child Nutrition Discretionary Grants Limited Availability | $19,804 | No |
| 84.048 | Carl Perkins - CTE | $14,814 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-003 | Reporting (L) | Significant deficiency | Yes |
| 2025-004 | Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-005 | Reporting (L) | Significant deficiency | No |
| 2025-006 | Special tests and provisions (N) | Significant deficiency | No |
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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 REGIONAL SCHOOL UNIT #54 - MSAD #54 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. “Regional School Unit #54 - Msad #54, Maine Single Audits.” https://getauditradar.com/single-audits/me/regional-school-unit-54-msad-54-010276217/. Data as of 2026-11-06.