CITY OF FROSTBURG, MARYLAND: Single Audit Reports and Findings
CITY OF FROSTBURG, MARYLAND filed 5 single audits between 2017 and 2025; the most recently observed auditor is SB & COMPANY, LLC (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 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 FROSTBURG, MARYLAND is recorded in FROSTBURG, Maryland under EIN 526000791, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,968,816 | $750,000 | SB & COMPANY, LLC | 0 | — | 2025-06-GSAFAC-0000416056 |
| 2024 | 2024-06-30 | $2,836,921 | $750,000 | HUBER, MICHAELS & COMPANY | 0 | SD | 2024-06-GSAFAC-0000353050 |
| 2023 | 2023-06-30 | $1,813,102 | $750,000 | HUBER, MICHAELS & COMPANY | 0 | — | 2023-06-GSAFAC-0000022543 |
| 2022 | 2022-06-30 | $1,336,483 | $-999,999,999 | HUBER, MICHAELS & COMPANY | 1 | MW | 2022-06-CENSUS-0000147753 |
| 2017 | 2017-06-30 | $1,587,049 | $750,000 | HUBER, MICHAELS & COMPANY | 0 | SD | 2017-06-CENSUS-0000147753 |
Which federal programs did this organization report?
From the most recent accepted report. "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 | $2,452,609 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $162,545 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $155,129 | No |
| 15.252 | ABANDONED MINE LAND RECLAMATION (AMLR) | $140,327 | No |
| 23.003 | APPALACHIAN DEVELOPMENT HIGHWAY SYSTEM | $54,521 | No |
| 15.954 | NATIONAL PARK SERVICE CONSERVATION, PROTECTION, OUTREACH, AND EDUCATION | $1,925 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $798 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $398 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $396 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $168 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
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 FROSTBURG, 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 FROSTBURG, MARYLAND Single Audits and Findings (MD).” https://getauditradar.com/single-audits/md/city-of-frostburg-maryland-526000791/. Data as of 2026-09-18.