PLEASANT POINT PASSAMAQUODDY TRIBE: Single Audit Reports and Findings
PLEASANT POINT PASSAMAQUODDY TRIBE filed 2 single audits between 2019 and 2020; the most recently observed auditor is RHR SMITH & COMPANY (2020), and the 2020 report lists 7 findings, 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; PLEASANT POINT PASSAMAQUODDY TRIBE is recorded in PLEASANT POINT, Maine under EIN 010338717, 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 |
|---|---|---|---|---|---|---|---|
| 2020 | 2020-12-31 | $14,717,802 | $750,000 | RHR SMITH & COMPANY | 7 | MW / SD | 2020-12-CENSUS-0000186623 |
| 2019 | 2019-12-31 | $9,148,623 | $750,000 | MIDWEST PROFESSIONALS, PLLC | 4 | MW | 2019-12-CENSUS-0000186623 |
When is the next single audit due?
If PLEASANT POINT PASSAMAQUODDY TRIBE is again required to have a single audit for the fiscal year ending Dec 31, 2021, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2022 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 |
|---|---|---|---|
| 93.441 | INDIAN SELF-DETERMINATION | $3,843,005 | Yes |
| 21.019 | CORONAVIRUS RELIEF FUND | $3,438,553 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $1,361,448 | Yes |
| 10.760 | WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES | $931,581 | Yes |
| 93.445 | INDIAN HEALTH SERVICE SANITATION FACILITIES CONSTRUCTION PROGRAM | $837,820 | No |
| 15.030 | INDIAN LAW ENFORCEMENT | $613,212 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $568,176 | No |
| 15.113 | INDIAN SOCIAL SERVICES_WELFARE ASSISTANCE | $385,453 | No |
| 93.600 | HEAD START | $373,546 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $334,404 | No |
| 15.020 | AID TO TRIBAL GOVERNMENTS | $257,034 | No |
| 15.033 | ROAD MAINTENANCE_INDIAN ROADS | $233,234 | No |
| 16.587 | VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS | $201,739 | No |
| 66.605 | PERFORMANCE PARTNERSHIP GRANTS | $200,705 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING_TITLE VI, PART A, GRANTS TO INDIAN TRIBES_PART B, GRANTS TO NATIVE HAWAIIANS | $157,666 | No |
| 66.817 | STATE AND TRIBAL RESPONSE PROGRAM GRANTS | $156,771 | No |
| 15.029 | TRIBAL COURTS | $143,916 | No |
| 66.038 | TRAINING, INVESTIGATIONS, AND SPECIAL PURPOSE ACTIVITIES OF FEDERALLY-RECOGNIZED INDIAN TRIBES CONSISTENT WITH THE CLEAN AIR ACT (CAA), TRIBAL SOVEREIGNTY AND THE PROTECTION AND MANAGEMENT OF AIR QUALITY | $110,533 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $110,196 | No |
| 10.557 | SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $90,667 | No |
| 93.217 | FAMILY PLANNING_SERVICES | $82,001 | No |
| 16.710 | PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS | $73,592 | No |
| 93.213 | RESEARCH AND TRAINING IN COMPLEMENTARY AND INTEGRATIVE HEALTH | $65,277 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $27,753 | No |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $24,793 | 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 |
|---|---|---|---|
| 2020-001 | Allowable costs / cost principles (B) | Material weakness | Yes |
| 2020-002 | Allowable costs / cost principles (B) | Material weakness | No |
| 2020-003 | Allowable costs / cost principles (B) | Material weakness / Questioned costs | No |
| 2020-004 | Equipment and real property management (F) | Material weakness | Yes |
| 2020-005 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2020-006 | Other / not classified (P) | Significant deficiency | Yes |
| 2020-007 | Reporting (L) | Significant deficiency | 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 PLEASANT POINT PASSAMAQUODDY TRIBE 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. “Pleasant Point Passamaquoddy Tribe, Maine Single Audits 2019–2020.” https://getauditradar.com/single-audits/me/pleasant-point-passamaquoddy-tribe-010338717/. Data as of 2026-11-06.