CITY OF BALTIMORE, MARYLAND: Single Audit Reports and Findings

CITY OF BALTIMORE, MARYLAND's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted January 30, 2026; the auditor observed on that filing is SB & Company, LLC. It reported 13 findings, including a material weakness. 10 filings from 2016 to 2025 are on record. 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; CITY OF BALTIMORE, MARYLAND is recorded in BALTIMORE, Maryland under EIN 526000769, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.

Single audits filed by CITY OF BALTIMORE, MARYLAND
Audit yearFiscal year endFederal expendedThreshold appliedAuditor observedOpinionFindingsMW / SDFAC report
20252025-06-30$458,796,973$750,000SB & Company, LLCUnmodified13MW / SD2025-06-GSAFAC-0000400439
20242024-06-30$339,841,591$750,000SB & Company, LLCUnmodified22MW / SD2024-06-GSAFAC-0000370035
20232023-06-30$291,700,868$750,000SB & Company, LLCUnmodified21MW / SD2024-06-GSAFAC-0000055666
20222022-06-30$283,861,698$750,000SB & Company, LLCUnmodified24MW / SD2022-06-CENSUS-0000147758
20212021-06-30$270,670,137$750,000SB & Company, LLCUnmodified17MW / SD2021-06-CENSUS-0000147758
20202020-06-30$215,248,146$750,000SB & Company, LLCUnmodified41MW / SD2020-06-CENSUS-0000147758
20192019-06-30$199,719,915$750,000SB & Company, LLCUnmodified / Qualified44MW / SD2019-06-CENSUS-0000147758
20182018-06-30$215,050,493$750,000SB & Company, LLCUnmodified / Qualified44MW / SD2018-06-CENSUS-0000147758
20172017-06-30$197,586,290$750,000Baltimore City Department of AuditsUnmodified19MW2017-06-CENSUS-0000147758
20162016-06-30$180,063,241$750,000Baltimore City Department of AuditsUnmodified18MW / SD2016-06-CENSUS-0000147758

When is the next single audit due?

If CITY OF BALTIMORE, MARYLAND is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 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.

Federal programs on the most recent report
ALNProgramExpendedMajor
21.027ARPA - BCRP PAYGO CAPITAL$29,307,308Yes
66.958WATER INFRASTRUCTURE FINANCE AND INNOVATION (WIFIA)$25,031,869No
21.027ARPA - PERKINS$16,980,202Yes
14.218FY25 CDBG50 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)$13,925,419Yes
21.027OED FY 22 WORKFORCE DEVELOPMENT (CITY RECOVERY ACT) GR442208$12,035,066Yes
21.027ARPA - DHCD: UPLANDS$11,996,301Yes
21.027ARPA - DHCD PARK HEIGHTS INFRASTRUCTURE$11,780,899Yes
20.205FEDERAL HIGHWAY CAPITAL IMPROVEMENTS$11,389,852No
21.027OED ARPA VIOLENCE PREVENTION GR442207$11,163,458Yes
21.027ARPA - MOHS SHELTER OPERATIONS AND ACQUISITION$11,039,218Yes
21.027HLT FY 22 ARPA HEALTH RESPONSE GR442202$10,719,722Yes
93.914FY24 RYAN WHITE A - PART A - HIV SERVICES - PROVIDER (CTL)$9,955,172Yes
93.600FY25 FEDERAL HEAD START GRANT$8,876,067No
21.027ARPA - BCIT/BDE BROADBAND INFRASTRUCTURE CAPITAL$8,140,375Yes
14.218FY24 CDBG49 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)$8,116,446Yes
21.027ARPA - DHCD IMPACT INVESTMENT AREA NEIGHBORHOOD RECOVERY FUND CAPITAL$8,113,782Yes
21.027ARPA - BCDOT ADA, SIDEWALK, AND RESURFACING IMPROVEMENTS$5,656,458Yes
21.027ARPA - BCFD & BPD: CONTRACT RATIFICATION BONUSES$4,786,000Yes
21.027ARPA DPW OPERATING IMPROVEMENTS$4,603,554Yes
21.027ARPA - DHCD: HUBS$4,177,995Yes
21.027ARPA - BCFD EQUIPMENT PURCHASES$4,032,665Yes
21.027ARPA - HABC: PERKINS INFRASTRUCTURE$4,000,000Yes
21.027ARPA - BCIT: HARDWARE REFRESH AND CITIWATCH REPLACEMENT$3,827,299Yes
14.218CV1 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) COVID-19 CARES ACT$3,693,403Yes
21.027ARPA - DGS: CITY LIBRARIES-WHOLE BUILDING RENOVATIONS FOR COMMUNITY ACCESS AND HEALTH$3,382,924Yes

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.

Findings on the most recent report
ReferenceRequirementSeverityRepeat
2025-008Reporting (L)Significant deficiencyNo
2025-009Reporting (L)Material weaknessYes
2025-010Subrecipient monitoring (M)Material weaknessYes
2025-011Activities allowed or unallowed (A)Significant deficiencyNo
2025-012Reporting (L)Significant deficiencyNo
2025-013Subrecipient monitoring (M)Material weaknessNo
2025-014Subrecipient monitoring (M)Material weaknessYes
2025-015Subrecipient monitoring (M)Significant deficiencyYes
2025-016Subrecipient monitoring (M)Significant deficiencyYes
2025-017Reporting (L)Significant deficiencyYes
2025-018Subrecipient monitoring (M)Significant deficiencyYes
2025-019Reporting (L)Significant deficiencyNo
2025-020Subrecipient monitoring (M)Material weaknessNo

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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 CITY OF BALTIMORE, MARYLAND 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. “City of Baltimore, Maryland Single Audit FY2025.” https://getauditradar.com/single-audits/md/city-of-baltimore-maryland-526000769/. Data as of 2026-11-06.