City of Portland: Single Audit Reports and Findings
City of Portland's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 30, 2026; the auditor observed on that filing is CBIZ CPAs P.C.. It reported 2 findings. 1 filing in 2025 is on record. 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; City of Portland is recorded in PORTLAND, Maine under EIN 160000032, 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 | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $77,117,471 | $750,000 | CBIZ CPAs P.C. | Unmodified | 2 | SD | 2025-06-GSAFAC-0000406259 |
When is the next single audit due?
If City of Portland 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 |
|---|---|---|---|
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $26,174,497 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $12,363,226 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $9,402,744 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $5,761,153 | No |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $2,558,637 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $2,230,838 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $2,051,326 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $1,683,034 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $1,485,787 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $1,256,564 | Yes |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $930,358 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $884,772 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $772,886 | Yes |
| 93.421 | STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATIONS HEALTH | $512,678 | No |
| 93.136 | INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS | $512,492 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $505,752 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $485,201 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $394,821 | No |
| 16.753 | CONGRESSIONALLY RECOMMENDED AWARDS | $354,126 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $348,624 | No |
| 93.354 | PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE | $330,804 | No |
| 66.818 | BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS | $306,564 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $279,096 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $275,746 | No |
| 93.387 | NATIONAL AND STATE TOBACCO CONTROL PROGRAM | $264,921 | 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 |
|---|---|---|---|
| 2025-003 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-004 | Procurement and suspension and debarment (I) | Material weakness / Questioned costs | 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 City of Portland 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. “City of Portland, Maine Single Audit FY2025.” https://getauditradar.com/single-audits/me/city-of-portland-160000032/. Data as of 2026-11-06.