EIN: 016000011
UEI: XA37N4VKZZ33
Audited by: Chester M Kearney, PA
Oversight agency: 21 [Department of the Treasury]
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Showing data from August 31, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 18, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 18, 2027 (169 days from today).
What is a management decision? →Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within nine months of year end (September 30, 2025). Late submission is non-compliance and prevents the auditee from being considered low risk for the next two years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2023. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 96 of this report.
Show full finding ▾Hide full finding ▴2024-004 Other Matter – Other compliance requirements Condition: Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within nine months of year end (September 30, 2025). Late submission is non-compliance and prevents the auditee from being considered low risk for the next two years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2023. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 96 of this report.
2024-004 Other Matter Name of contact person: Blair Tinkham, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be completed within a period of time that will allow timely completion of the audit and submission to the audit clearinghouse. Proposed implementation date: The corrective actions will be implemented as soon as possible.
2023-003
FAC accepted this audit on February 23, 2026 — management decision was due August 23, 2026.
Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2023). Late submission is non-compliance and prevents the auditee from being considered low risk for the next two years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2022. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.
Show full finding ▾Hide full finding ▴2023-003 Other Matter – Other compliance requirements Condition: Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2023). Late submission is non-compliance and prevents the auditee from being considered low risk for the next two years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2022. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.
2023-003 Other Matter Name of contact person: Blair Tinkham, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be completed within a period of time that will allow timely completion of the audit and submission to the audit clearinghouse. Proposed implementation date: The corrective actions will be implemented as soon as possible.
2022-003
FAC accepted this audit on August 1, 2025 — management decision was due February 1, 2026.
Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2023). Late submission is non-compliance and prevents the auditee from being considered low risk for the next 2 years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2021. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.
Show full finding ▾Hide full finding ▴2022-003 Other Matter – Other compliance requirements Condition: Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2023). Late submission is non-compliance and prevents the auditee from being considered low risk for the next 2 years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2021. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.
2022-003 Other Matter Name of contact person: Scott Adkins, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be completed within a period of time that will allow timely completion of the audit and submission to the audit clearinghouse. Proposed implementation date: The corrective actions have been implemented subsequent to December 31, 2022.
2021-003
FAC accepted this audit on June 25, 2025 — management decision was due December 25, 2025.
Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2022). Late submission is non-compliance and prevents the auditee from being considered low risk for the next 2 years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2020. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 96 of this report.
Show full finding ▾Hide full finding ▴2021-003 Other Matter – Other compliance requirements Condition: Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2022). Late submission is non-compliance and prevents the auditee from being considered low risk for the next 2 years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Repeat finding: This finding as a repeat finding from the year ended December 31, 2020. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 96 of this report.
2021-003 Other Matter Name of contact person: Scott Adkins, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be completed within a period of time that will allow timely completion of the audit and submission to the audit clearinghouse. Proposed implementation date: The corrective action plan will be implemented immediately.
2020-003
FAC accepted this audit on August 19, 2023 — management decision was due February 19, 2024.
Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2021). Late submission is non-compliance and prevents the auditee from being considered low risk for the next 2 years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.
Show full finding ▾Hide full finding ▴2022-003 Other Matter ? Other compliance requirements Condition: Timely filing Criteria and effect: Auditees are required to submit their audit to the federal audit clearinghouse within 9 months of year end (September 30, 2021). Late submission is non-compliance and prevents the auditee from being considered low risk for the next 2 years. Cause: Due to covid and significant turnover in critical positions at the County of Penobscot, the audit was unable to be completed on a timely basis. Questioned costs: N/A Recommendation: We recommended to management that they have controls in place to prevent delays in the future years. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 94 of this report.
2020-003 Other Matter Name of contact person: Scott Adkins, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be completed within a period of time that will allow timely completion of the audit and submission to the audit clearinghouse. Proposed implementation date: The corrective action plan will be implemented immediately.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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