COUNTY OF PENOBSCOT: Single Audit Reports and Findings
COUNTY OF PENOBSCOT filed 9 single audits between 2016 and 2024; the most recently observed auditor is CHESTER M. KEARNEY, P.A. (2024), and the 2024 report lists 20 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; COUNTY OF PENOBSCOT is recorded in BANGOR, Maine under EIN 016000011, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-12-31 | $11,130,135 | $750,000 | CHESTER M. KEARNEY, P.A. | 20 | MW | 2024-12-GSAFAC-0000426551 |
| 2023 | 2023-12-31 | $8,228,730 | $750,000 | CHESTER M. KEARNEY, P.A. | 18 | MW | 2023-12-GSAFAC-0000403785 |
| 2022 | 2022-12-31 | $6,762,266 | $750,000 | CHESTER M. KEARNEY, P.A. | 1 | MW | 2022-12-GSAFAC-0000377008 |
| 2021 | 2021-12-31 | $4,181,843 | $750,000 | CHESTER M. KEARNEY, P.A. | 19 | MW | 2021-12-GSAFAC-0000371493 |
| 2020 | 2020-12-31 | $2,946,165 | $750,000 | CHESTER M. KEARNEY, P.A. | 8 | — | 2020-12-CENSUS-0000230607 |
| 2019 | 2019-12-31 | $2,732,539 | $750,000 | CHESTER M. KEARNEY, P.A. | 0 | — | 2019-12-CENSUS-0000230607 |
| 2018 | 2018-12-31 | $2,061,838 | $750,000 | CHESTER M. KEARNEY, P.A. | 6 | — | 2018-12-CENSUS-0000230607 |
| 2017 | 2017-12-31 | $3,530,222 | $750,000 | CHESTER M. KEARNEY, P.A. | 0 | — | 2017-12-CENSUS-0000230607 |
| 2016 | 2016-12-31 | $3,795,932 | $750,000 | CHESTER M. KEARNEY, P.A. | 0 | — | 2016-12-CENSUS-0000230607 |
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $8,255,290 | Yes |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $672,909 | No |
| 17.258 | WIOA ADULT PROGRAM | $361,740 | Yes |
| 17.259 | WIOA YOUTH ACTIVITIES | $326,236 | Yes |
| 17.259 | WIOA YOUTH ACTIVITIES | $205,447 | Yes |
| 16.745 | CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM | $190,576 | No |
| 17.258 | WIOA ADULT PROGRAM | $184,734 | Yes |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $181,994 | Yes |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $177,651 | Yes |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $167,045 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $140,440 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $67,058 | Yes |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $43,967 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $41,786 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $40,278 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $29,708 | No |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $16,783 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $10,887 | No |
| 17.258 | WIOA ADULT PROGRAM | $10,305 | Yes |
| 17.277 | WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS | $5,301 | No |
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 |
|---|---|---|---|
| 2024-004 | P | Other | Yes |
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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 COUNTY OF PENOBSCOT 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. “COUNTY OF PENOBSCOT Single Audits and Findings (ME).” https://getauditradar.com/single-audits/me/county-of-penobscot-016000011/. Data as of 2026-09-16.