FAC Explorer

Audit 372318

FY End
2024-12-31
Total Expended
$1.36M
Findings
1
Programs
3
Organization: The Baltimore Station, Inc. (MD)
Year: 2024 Accepted: 2025-11-18
Auditor: CURRAN & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162656 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
64.024 VA HOMELESS PROVIDERS GRANT AND PER DIEM PROGRAM $1.01M Yes 1
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $180,808 Yes 0
64.024 VA SAFE HAVEN PROGRAM $167,231 Yes 0

Contacts

Name Title Type
TDECRKHZKLE1 Kim Callari Auditee
4107524454 Timothy Curran Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of The Baltimore Station, Inc. under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of The Baltimore Station, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Baltimore Station, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Baltimore Station, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: An effective system of internal controls and monitoring compliance with federal guidelines should provide reasonable assurance that financial reporting requirements comply with timeliness requirements. Condition: During our audit, we noted the Baltimore Station, Inc. failed to timely file its annual Data Collection Form. Cause: The Station experienced turnover with personnel responsible for meeting financial reporting deadlines. No backup or contingency plan was in place to ensure and execute timely filings. Effect: The Station failed to meet its federal financial reporting deadline. Noncompliance can affect the Statoin’s ability to obtain federal support for its programs. Recommendation: Financial reporting requirements should be complied with including timely filings. A contingency plan may be developed to prevent noncompliance in the future. Management's Response: See Corrective Action Plan