allocations

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; and
K. A schedule of expenditures of federal awards.; and
L. Beginning July 1, 2017, a determination of whether the school administrative unit has
complied with section 15681, subsection 4.
Sec. C-27. 20-A MRSA §15686-A, as amended by PL 2015, c. 489, §8, is further
amended to read:
1. Components to be reviewed beginning in fiscal year 2006-072017-18. Beginning in
fiscal year 2006-072017-18, and at least every 3 years thereafter, the commissioner, using
information provided by a statewide education policy research institute, shall review the essential
programs and services student-to-staff ratios, salary and benefits matrices, transportation, small
schools adjustments, labor markets and gifted and talented components and components related
to implementation of proficiency-based reporting and graduation requirements under this chapter
and shall submit to the joint standing committee of the Legislature having jurisdiction over
education matters any recommended changes for legislative action.
2. Components to be reviewed beginning in fiscal year 2007-082018-19. Beginning in
fiscal year 2007-082018-19, and at least every 3 years thereafter, the commissioner, using
information provided by a statewide education policy research institute, shall review the essential
programs and services career and technical education, special education, specialized student
populations, system administration and operations and maintenance components under this
chapter and shall submit to the joint standing committee of the Legislature having jurisdiction
over education matters any recommended changes for legislative action.
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