Mi'kmaq Nation: Single Audit Reports and Findings
Mi'kmaq Nation filed 5 single audits between 2016 and 2025; the most recently observed auditor is RHR SMITH & COMPANY (2025), and the 2025 report lists 1 finding, including 1 material weakness. 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; Mi'kmaq Nation is recorded in PRESQUE ISLE, Maine under EIN 010472707, and the Clearinghouse records it as a tribal 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 | 2025-12-31 | $10,461,125 | $1,000,000 | RHR SMITH & COMPANY | 1 | MW | 2025-12-GSAFAC-0000431600 |
| 2024 | 2024-12-31 | $14,069,457 | $750,000 | RHR SMITH & COMPANY | 0 | — | 2024-12-GSAFAC-0000433126 |
| 2018 | 2018-12-31 | $4,735,626 | $750,000 | RHR SMITH & COMPANY | 0 | SD | 2018-12-CENSUS-0000184985 |
| 2017 | 2017-12-31 | $3,784,953 | $750,000 | RHR SMITH & COMPANY | 0 | SD | 2017-12-CENSUS-0000184985 |
| 2016 | 2016-12-31 | $4,618,186 | $750,000 | RHR SMITH & COMPANY | 0 | SD | 2016-12-CENSUS-0000184985 |
When is the next single audit due?
If Mi'kmaq Nation is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 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 |
|---|---|---|---|
| 11.307 | ECONOMIC ADJUSTMENT ASSISTANCE | $1,992,893 | Yes |
| 93.441 | INDIAN SELF-DETERMINATION | $1,904,210 | Yes |
| 14.867 | INDIAN HOUSING BLOCK GRANTS | $947,466 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $736,739 | Yes |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $503,700 | Yes |
| 15.041 | ENVIRONMENTAL MANAGEMENT_INDIAN PROGRAMS | $401,399 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $394,269 | Yes |
| 93.600 | HEAD START | $370,738 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $273,891 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $236,667 | No |
| 16.587 | VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS | $217,123 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $212,308 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $170,763 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $167,286 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $160,868 | No |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $149,009 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $140,553 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $134,168 | No |
| 16.841 | VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM | $127,266 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING_TITLE VI, PART A, GRANTS TO INDIAN TRIBES_PART B, GRANTS TO NATIVE HAWAIIANS | $118,958 | No |
| 21.026 | HOMEOWNER ASSISTANCE FUND | $102,441 | No |
| 16.548 | TITLE V_DELINQUENCY PREVENTION PROGRAM | $101,371 | No |
| 16.841 | VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM | $87,556 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $76,001 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $75,072 | 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 | Reporting (L) | Material weakness | 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 Mi'kmaq Nation 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. “Mi'kmaq Nation, Maine Single Audits 2016–2025.” https://getauditradar.com/single-audits/me/mi-kmaq-nation-010472707/. Data as of 2026-11-06.