Penobscot Indian Nation: Single Audit Reports and Findings
Penobscot Indian Nation filed 3 single audits between 2017 and 2022; the most recently observed auditor is RHR SMITH & COMPANY (2022), and the 2022 report lists 0 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; Penobscot Indian Nation is recorded in INDIAN ISLAND, Maine under EIN 010327623, 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 |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-06-30 | $28,447,899 | $750,000 | RHR SMITH & COMPANY | 0 | — | 2022-06-GSAFAC-0000040652 |
| 2018 | 2018-09-30 | $12,808,948 | $750,000 | RHR SMITH & COMPANY | 0 | — | 2018-09-CENSUS-0000147702 |
| 2017 | 2017-09-30 | $13,651,073 | $750,000 | RHR SMITH & COMPANY | 0 | — | 2017-09-CENSUS-0000147702 |
When is the next single audit due?
If Penobscot Indian Nation is again required to have a single audit for the fiscal year ending Jun 30, 2023, the reporting package is due to the Federal Audit Clearinghouse by Apr 1, 2024 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
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 |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $5,720,509 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $4,625,361 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $2,553,211 | Yes |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $1,013,229 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $959,924 | No |
| 15.030 | INDIAN LAW ENFORCEMENT | $882,346 | No |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $871,860 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $837,374 | Yes |
| 14.867 | INDIAN HOUSING BLOCK GRANTS | $767,613 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $607,478 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $588,088 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $585,314 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $540,339 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $478,382 | No |
| 15.033 | ROAD MAINTENANCE_INDIAN ROADS | $467,080 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $438,725 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $424,790 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $363,963 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $341,656 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $327,147 | No |
| 16.587 | VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS | $322,977 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $312,007 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $302,298 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $297,240 | No |
| 15.024 | INDIAN SELF-DETERMINATION CONTRACT SUPPORT | $286,552 | 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.
The most recent report lists no finding.
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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 Penobscot Indian 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. “Penobscot Indian Nation, Maine Single Audits 2017–2022.” https://getauditradar.com/single-audits/me/penobscot-indian-nation-010327623/. Data as of 2026-11-06.