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.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $458,796,973 | $750,000 | SB & Company, LLC | Unmodified | 13 | MW / SD | 2025-06-GSAFAC-0000400439 |
| 2024 | 2024-06-30 | $339,841,591 | $750,000 | SB & Company, LLC | Unmodified | 22 | MW / SD | 2024-06-GSAFAC-0000370035 |
| 2023 | 2023-06-30 | $291,700,868 | $750,000 | SB & Company, LLC | Unmodified | 21 | MW / SD | 2024-06-GSAFAC-0000055666 |
| 2022 | 2022-06-30 | $283,861,698 | $750,000 | SB & Company, LLC | Unmodified | 24 | MW / SD | 2022-06-CENSUS-0000147758 |
| 2021 | 2021-06-30 | $270,670,137 | $750,000 | SB & Company, LLC | Unmodified | 17 | MW / SD | 2021-06-CENSUS-0000147758 |
| 2020 | 2020-06-30 | $215,248,146 | $750,000 | SB & Company, LLC | Unmodified | 41 | MW / SD | 2020-06-CENSUS-0000147758 |
| 2019 | 2019-06-30 | $199,719,915 | $750,000 | SB & Company, LLC | Unmodified / Qualified | 44 | MW / SD | 2019-06-CENSUS-0000147758 |
| 2018 | 2018-06-30 | $215,050,493 | $750,000 | SB & Company, LLC | Unmodified / Qualified | 44 | MW / SD | 2018-06-CENSUS-0000147758 |
| 2017 | 2017-06-30 | $197,586,290 | $750,000 | Baltimore City Department of Audits | Unmodified | 19 | MW | 2017-06-CENSUS-0000147758 |
| 2016 | 2016-06-30 | $180,063,241 | $750,000 | Baltimore City Department of Audits | Unmodified | 18 | MW / SD | 2016-06-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.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | ARPA - BCRP PAYGO CAPITAL | $29,307,308 | Yes |
| 66.958 | WATER INFRASTRUCTURE FINANCE AND INNOVATION (WIFIA) | $25,031,869 | No |
| 21.027 | ARPA - PERKINS | $16,980,202 | Yes |
| 14.218 | FY25 CDBG50 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) | $13,925,419 | Yes |
| 21.027 | OED FY 22 WORKFORCE DEVELOPMENT (CITY RECOVERY ACT) GR442208 | $12,035,066 | Yes |
| 21.027 | ARPA - DHCD: UPLANDS | $11,996,301 | Yes |
| 21.027 | ARPA - DHCD PARK HEIGHTS INFRASTRUCTURE | $11,780,899 | Yes |
| 20.205 | FEDERAL HIGHWAY CAPITAL IMPROVEMENTS | $11,389,852 | No |
| 21.027 | OED ARPA VIOLENCE PREVENTION GR442207 | $11,163,458 | Yes |
| 21.027 | ARPA - MOHS SHELTER OPERATIONS AND ACQUISITION | $11,039,218 | Yes |
| 21.027 | HLT FY 22 ARPA HEALTH RESPONSE GR442202 | $10,719,722 | Yes |
| 93.914 | FY24 RYAN WHITE A - PART A - HIV SERVICES - PROVIDER (CTL) | $9,955,172 | Yes |
| 93.600 | FY25 FEDERAL HEAD START GRANT | $8,876,067 | No |
| 21.027 | ARPA - BCIT/BDE BROADBAND INFRASTRUCTURE CAPITAL | $8,140,375 | Yes |
| 14.218 | FY24 CDBG49 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) | $8,116,446 | Yes |
| 21.027 | ARPA - DHCD IMPACT INVESTMENT AREA NEIGHBORHOOD RECOVERY FUND CAPITAL | $8,113,782 | Yes |
| 21.027 | ARPA - BCDOT ADA, SIDEWALK, AND RESURFACING IMPROVEMENTS | $5,656,458 | Yes |
| 21.027 | ARPA - BCFD & BPD: CONTRACT RATIFICATION BONUSES | $4,786,000 | Yes |
| 21.027 | ARPA DPW OPERATING IMPROVEMENTS | $4,603,554 | Yes |
| 21.027 | ARPA - DHCD: HUBS | $4,177,995 | Yes |
| 21.027 | ARPA - BCFD EQUIPMENT PURCHASES | $4,032,665 | Yes |
| 21.027 | ARPA - HABC: PERKINS INFRASTRUCTURE | $4,000,000 | Yes |
| 21.027 | ARPA - BCIT: HARDWARE REFRESH AND CITIWATCH REPLACEMENT | $3,827,299 | Yes |
| 14.218 | CV1 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) COVID-19 CARES ACT | $3,693,403 | Yes |
| 21.027 | ARPA - DGS: CITY LIBRARIES-WHOLE BUILDING RENOVATIONS FOR COMMUNITY ACCESS AND HEALTH | $3,382,924 | Yes |
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 |
|---|---|---|---|
| 2025-008 | Reporting (L) | Significant deficiency | No |
| 2025-009 | Reporting (L) | Material weakness | Yes |
| 2025-010 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-011 | Activities allowed or unallowed (A) | Significant deficiency | No |
| 2025-012 | Reporting (L) | Significant deficiency | No |
| 2025-013 | Subrecipient monitoring (M) | Material weakness | No |
| 2025-014 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-015 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-016 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-017 | Reporting (L) | Significant deficiency | Yes |
| 2025-018 | Subrecipient monitoring (M) | Significant deficiency | Yes |
| 2025-019 | Reporting (L) | Significant deficiency | No |
| 2025-020 | Subrecipient monitoring (M) | Material weakness | No |
Read next
- CPA firms that audit Maryland nonprofits
- Maryland single audit statistics
- Maryland nonprofit audit requirements
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.

