FAC Explorer

Finding 600350 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-06
Audit: 23759
Organization: City of Baltimore, Maryland (MD)
Auditor: Sb & Compnay LLC

AI Summary

  • Core Issue: The City struggles with accurate grant accounting due to lack of formal procedures and poor communication between departments.
  • Impacted Requirements: The City must adhere to GAAP and Administrative Manual Grant Policies for tracking State and Federal grants.
  • Recommended Follow-up: Enforce grant policies, improve reconciliation processes, invest in better accounting software, and allocate dedicated staff for grant management.

Finding Text

Finding 2022-001 Programs: All Material Weakness over Grant Accounting Function Repeat Finding: Yes Condition: Due to lack of formal procedures and accountability at various departments, the City is not able to establish accurate balances of grant accounts receivable and grant deferred revenue accounts. There is a lack of communication between the departments that receive grants and the Baltimore City Department of Finance (Finance) that consolidates information received from the various departments and uses it to assemble financial statements. Grant revenues and expenditures are often allocated to incorrect general ledger accounts which could result in overcharging certain grant accounts, overstating deferred revenues for other grant accounts, and improper billings of certain grants. Criteria: The City is responsible for properly tracking and accounting for State, Federal and other grants in accordance with accounting principles generally accepted in the United States of America and following Administrative Manual (AM) Grant Policies 413-00 through 413-70. Cause: Finance reports grant revenue, grant accounts receivable and grant deferred revenue balances based on the information provided and maintained by various departments that receive State, Federal, and other grants. Finance does not have the authority to enforce timely preparation and reconciliation of grant account balances from departments. The City?s general ledger software makes it difficult to properly track revenues and expenditures for multi-year grants that go across fiscal and award years due to reporting constraints with the software and the ability to record items to prior year codes. The City also does not have staff dedicated to properly account for the grant activity and related details required. Effect: The City is not able to establish accurate balances of grant accounts receivable and grant deferred revenue accounts; expenditures reported on the Schedule could be misstated. Questioned Costs: Unknown. Recommendation: We recommend enforcement of the AM Grant Policies 413-00 through 413-70 to ensure timely and proper tracking and accounting for grant revenues and expenditures. We also recommend timely and proper reconciliation of grant account balances from central general ledger to systems maintained at individual departments that receive grants. In addition, the City should continue its investment in and implementation of new general ledger software that would be able to accommodate the accounting and recordkeeping for grants received by the City and dedicate staff to properly account for its grant activities. Finding 2022-001 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 23730 2022-001
    Material Weakness Repeat
  • 23731 2022-002
    Material Weakness Repeat
  • 23732 2022-003
    Material Weakness Repeat
  • 23733 2022-004
    Material Weakness Repeat
  • 23734 2022-005
    Material Weakness Repeat
  • 23735 2022-006
    Material Weakness Repeat
  • 23736 2022-007
    Significant Deficiency
  • 23737 2022-001
    Material Weakness Repeat
  • 23738 2022-002
    Material Weakness Repeat
  • 23739 2022-003
    Material Weakness Repeat
  • 23740 2022-004
    Material Weakness Repeat
  • 23741 2022-005
    Material Weakness Repeat
  • 23742 2022-006
    Material Weakness Repeat
  • 23743 2022-007
    Significant Deficiency
  • 23744 2022-001
    Material Weakness Repeat
  • 23745 2022-002
    Material Weakness Repeat
  • 23746 2022-003
    Material Weakness Repeat
  • 23747 2022-004
    Material Weakness Repeat
  • 23748 2022-005
    Material Weakness Repeat
  • 23749 2022-006
    Material Weakness Repeat
  • 23750 2022-007
    Significant Deficiency
  • 23751 2022-001
    Material Weakness Repeat
  • 23752 2022-002
    Material Weakness Repeat
  • 23753 2022-003
    Material Weakness Repeat
  • 23754 2022-004
    Material Weakness Repeat
  • 23755 2022-005
    Material Weakness Repeat
  • 23756 2022-006
    Material Weakness Repeat
  • 23757 2022-007
    Significant Deficiency
  • 23758 2022-001
    Material Weakness Repeat
  • 23759 2022-002
    Material Weakness Repeat
  • 23760 2022-003
    Material Weakness Repeat
  • 23761 2022-004
    Material Weakness Repeat
  • 23762 2022-005
    Material Weakness Repeat
  • 23763 2022-006
    Material Weakness Repeat
  • 23764 2022-007
    Significant Deficiency
  • 23765 2022-001
    Material Weakness Repeat
  • 23766 2022-002
    Material Weakness Repeat
  • 23767 2022-003
    Material Weakness Repeat
  • 23768 2022-004
    Material Weakness Repeat
  • 23769 2022-005
    Material Weakness Repeat
  • 23770 2022-006
    Material Weakness Repeat
  • 23771 2022-007
    Significant Deficiency
  • 23772 2022-001
    Material Weakness Repeat
  • 23773 2022-002
    Material Weakness Repeat
  • 23774 2022-003
    Material Weakness Repeat
  • 23775 2022-004
    Material Weakness Repeat
  • 23776 2022-005
    Material Weakness Repeat
  • 23777 2022-006
    Material Weakness Repeat
  • 23778 2022-007
    Significant Deficiency
  • 23779 2022-001
    Material Weakness Repeat
  • 23780 2022-002
    Material Weakness Repeat
  • 23781 2022-003
    Material Weakness Repeat
  • 23782 2022-004
    Material Weakness Repeat
  • 23783 2022-005
    Material Weakness Repeat
  • 23784 2022-006
    Material Weakness Repeat
  • 23785 2022-007
    Material Weakness
  • 23786 2022-008
    Significant Deficiency
  • 23787 2022-009
    Significant Deficiency
  • 23788 2022-011
    Significant Deficiency
  • 23789 2022-010
    Material Weakness Repeat
  • 23790 2022-001
    Material Weakness Repeat
  • 23791 2022-002
    Material Weakness Repeat
  • 23795 2022-003
    Material Weakness Repeat
  • 23796 2022-004
    Material Weakness Repeat
  • 23797 2022-005
    Material Weakness Repeat
  • 23798 2022-006
    Material Weakness Repeat
  • 23799 2022-007
    Significant Deficiency
  • 23800 2022-001
    Material Weakness Repeat
  • 23801 2022-002
    Material Weakness Repeat
  • 23802 2022-003
    Material Weakness Repeat
  • 23803 2022-004
    Material Weakness Repeat
  • 23804 2022-005
    Material Weakness Repeat
  • 23805 2022-006
    Material Weakness Repeat
  • 23806 2022-007
    Significant Deficiency
  • 23807 2022-001
    Material Weakness Repeat
  • 23808 2022-002
    Material Weakness Repeat
  • 23809 2022-003
    Material Weakness Repeat
  • 23810 2022-004
    Material Weakness Repeat
  • 23811 2022-005
    Material Weakness Repeat
  • 23812 2022-006
    Material Weakness Repeat
  • 23813 2022-007
    Significant Deficiency
  • 23814 2022-001
    Material Weakness Repeat
  • 23815 2022-002
    Material Weakness Repeat
  • 23816 2022-003
    Material Weakness Repeat
  • 23817 2022-004
    Material Weakness Repeat
  • 23818 2022-005
    Material Weakness Repeat
  • 23819 2022-006
    Material Weakness Repeat
  • 23820 2022-007
    Significant Deficiency
  • 23821 2022-001
    Material Weakness Repeat
  • 23822 2022-002
    Material Weakness Repeat
  • 23823 2022-003
    Material Weakness Repeat
  • 23824 2022-004
    Material Weakness Repeat
  • 23825 2022-005
    Material Weakness Repeat
  • 23826 2022-006
    Material Weakness Repeat
  • 23827 2022-007
    Significant Deficiency
  • 23828 2022-001
    Material Weakness Repeat
  • 23829 2022-002
    Material Weakness Repeat
  • 23830 2022-003
    Material Weakness Repeat
  • 23831 2022-004
    Material Weakness Repeat
  • 23832 2022-005
    Material Weakness Repeat
  • 23833 2022-006
    Material Weakness Repeat
  • 23834 2022-007
    Significant Deficiency
  • 23835 2022-001
    Material Weakness Repeat
  • 23836 2022-002
    Material Weakness Repeat
  • 23837 2022-003
    Material Weakness Repeat
  • 23838 2022-004
    Material Weakness Repeat
  • 23839 2022-005
    Material Weakness Repeat
  • 23840 2022-006
    Material Weakness Repeat
  • 23841 2022-007
    Significant Deficiency
  • 23842 2022-020
    Material Weakness Repeat
  • 23843 2022-001
    Material Weakness Repeat
  • 23844 2022-002
    Material Weakness Repeat
  • 23845 2022-003
    Material Weakness Repeat
  • 23846 2022-004
    Material Weakness Repeat
  • 23847 2022-005
    Material Weakness Repeat
  • 23848 2022-006
    Material Weakness Repeat
  • 23849 2022-007
    Significant Deficiency
  • 23850 2022-020
    Material Weakness Repeat
  • 23851 2022-001
    Material Weakness Repeat
  • 23852 2022-002
    Material Weakness Repeat
  • 23853 2022-003
    Material Weakness Repeat
  • 23854 2022-004
    Material Weakness Repeat
  • 23855 2022-005
    Material Weakness Repeat
  • 23856 2022-006
    Material Weakness Repeat
  • 23857 2022-007
    Significant Deficiency
  • 23858 2022-021
    Material Weakness Repeat
  • 23859 2022-022
    Material Weakness Repeat
  • 23860 2022-023
    Significant Deficiency Repeat
  • 23861 2022-001
    Material Weakness Repeat
  • 23862 2022-002
    Material Weakness Repeat
  • 23863 2022-003
    Material Weakness Repeat
  • 23864 2022-004
    Material Weakness Repeat
  • 23865 2022-005
    Material Weakness Repeat
  • 23866 2022-006
    Material Weakness Repeat
  • 23894 2022-007
    Significant Deficiency
  • 23895 2022-021
    Material Weakness Repeat
  • 23896 2022-022
    Material Weakness Repeat
  • 23897 2022-023
    Significant Deficiency Repeat
  • 23898 2022-001
    Material Weakness Repeat
  • 23899 2022-002
    Material Weakness Repeat
  • 23900 2022-003
    Material Weakness Repeat
  • 23901 2022-004
    Material Weakness Repeat
  • 23902 2022-005
    Material Weakness Repeat
  • 23903 2022-006
    Material Weakness Repeat
  • 23904 2022-007
    Significant Deficiency
  • 23905 2022-021
    Material Weakness Repeat
  • 23906 2022-022
    Material Weakness Repeat
  • 23907 2022-023
    Significant Deficiency Repeat
  • 23908 2022-001
    Material Weakness Repeat
  • 23909 2022-002
    Material Weakness Repeat
  • 23910 2022-003
    Material Weakness Repeat
  • 23911 2022-004
    Material Weakness Repeat
  • 23912 2022-005
    Material Weakness Repeat
  • 23913 2022-006
    Material Weakness Repeat
  • 23914 2022-007
    Significant Deficiency
  • 23915 2022-021
    Material Weakness Repeat
  • 23916 2022-022
    Material Weakness Repeat
  • 23917 2022-023
    Significant Deficiency Repeat
  • 23918 2022-001
    - Repeat
  • 23919 2022-002
    - Repeat
  • 23920 2022-003
    - Repeat
  • 23921 2022-004
    - Repeat
  • 23922 2022-005
    - Repeat
  • 23923 2022-006
    - Repeat
  • 23924 2022-007
    Significant Deficiency
  • 23925 2022-024
    Significant Deficiency
  • 23926 2022-001
    - Repeat
  • 23927 2022-002
    - Repeat
  • 23928 2022-003
    - Repeat
  • 23929 2022-004
    - Repeat
  • 23930 2022-005
    - Repeat
  • 23931 2022-006
    - Repeat
  • 23932 2022-007
    Significant Deficiency
  • 23933 2022-024
    Significant Deficiency
  • 23934 2022-001
    - Repeat
  • 23935 2022-002
    - Repeat
  • 23936 2022-003
    - Repeat
  • 23937 2022-004
    - Repeat
  • 23938 2022-005
    - Repeat
  • 23939 2022-006
    - Repeat
  • 23940 2022-007
    Significant Deficiency
  • 23941 2022-024
    Significant Deficiency
  • 23954 2022-001
    Material Weakness Repeat
  • 23955 2022-002
    Material Weakness Repeat
  • 23956 2022-003
    Material Weakness Repeat
  • 23957 2022-004
    Material Weakness Repeat
  • 23958 2022-005
    Material Weakness Repeat
  • 23959 2022-006
    Material Weakness Repeat
  • 23960 2022-007
    Significant Deficiency
  • 23961 2022-016
    Material Weakness
  • 23962 2022-017
    Material Weakness
  • 23963 2022-001
    Material Weakness Repeat
  • 23964 2022-002
    Material Weakness Repeat
  • 23965 2022-003
    Material Weakness Repeat
  • 23966 2022-004
    Material Weakness Repeat
  • 23967 2022-005
    Material Weakness Repeat
  • 23968 2022-006
    Material Weakness Repeat
  • 23969 2022-007
    Significant Deficiency
  • 23970 2022-016
    Material Weakness
  • 23971 2022-017
    Material Weakness
  • 23972 2022-001
    Material Weakness Repeat
  • 23973 2022-002
    Material Weakness Repeat
  • 23974 2022-003
    Material Weakness Repeat
  • 23975 2022-004
    Material Weakness Repeat
  • 23976 2022-005
    Material Weakness Repeat
  • 23977 2022-006
    Material Weakness Repeat
  • 23978 2022-007
    Significant Deficiency
  • 23979 2022-018
    Material Weakness
  • 23980 2022-019
    Significant Deficiency Repeat
  • 23981 2022-001
    Material Weakness Repeat
  • 23982 2022-002
    Material Weakness Repeat
  • 23983 2022-003
    Material Weakness Repeat
  • 23984 2022-004
    Material Weakness Repeat
  • 23985 2022-005
    Material Weakness Repeat
  • 23986 2022-006
    Material Weakness Repeat
  • 23987 2022-007
    Significant Deficiency
  • 23988 2022-018
    Material Weakness
  • 23989 2022-019
    Significant Deficiency Repeat
  • 23990 2022-001
    Material Weakness Repeat
  • 23991 2022-002
    Material Weakness Repeat
  • 23992 2022-003
    Material Weakness Repeat
  • 23993 2022-004
    Material Weakness Repeat
  • 23994 2022-005
    Material Weakness Repeat
  • 23995 2022-006
    Material Weakness Repeat
  • 23996 2022-007
    Significant Deficiency
  • 23997 2022-001
    Material Weakness Repeat
  • 23998 2022-002
    Material Weakness Repeat
  • 23999 2022-003
    Material Weakness Repeat
  • 24000 2022-004
    Material Weakness Repeat
  • 24001 2022-005
    Material Weakness Repeat
  • 24002 2022-006
    Material Weakness Repeat
  • 24003 2022-007
    Significant Deficiency
  • 24004 2022-001
    Material Weakness Repeat
  • 24005 2022-002
    Material Weakness Repeat
  • 24006 2022-003
    Material Weakness Repeat
  • 24007 2022-004
    Material Weakness Repeat
  • 24008 2022-005
    Material Weakness Repeat
  • 24009 2022-006
    Material Weakness Repeat
  • 24010 2022-007
    Significant Deficiency
  • 24011 2022-014
    Significant Deficiency
  • 24012 2022-015
    Significant Deficiency
  • 24013 2022-001
    Material Weakness Repeat
  • 24014 2022-002
    Material Weakness Repeat
  • 24015 2022-003
    Material Weakness Repeat
  • 24016 2022-004
    Material Weakness Repeat
  • 24313 2022-005
    Material Weakness Repeat
  • 24314 2022-006
    Material Weakness Repeat
  • 24315 2022-007
    Significant Deficiency
  • 24316 2022-014
    Significant Deficiency
  • 24330 2022-015
    Significant Deficiency
  • 24331 2022-001
    Material Weakness Repeat
  • 24332 2022-002
    Material Weakness Repeat
  • 24333 2022-003
    Material Weakness Repeat
  • 24334 2022-004
    Material Weakness Repeat
  • 24335 2022-005
    Material Weakness Repeat
  • 24336 2022-006
    Material Weakness Repeat
  • 24337 2022-007
    Significant Deficiency
  • 24338 2022-001
    Material Weakness Repeat
  • 24339 2022-002
    Material Weakness Repeat
  • 24340 2022-003
    Material Weakness Repeat
  • 24341 2022-004
    Material Weakness Repeat
  • 24342 2022-005
    Material Weakness Repeat
  • 24343 2022-006
    Material Weakness Repeat
  • 24344 2022-007
    Significant Deficiency
  • 24345 2022-012
    Material Weakness Repeat
  • 24346 2022-001
    Material Weakness Repeat
  • 24347 2022-002
    Material Weakness Repeat
  • 24348 2022-003
    Material Weakness Repeat
  • 24349 2022-004
    Material Weakness Repeat
  • 24350 2022-005
    Material Weakness Repeat
  • 24351 2022-006
    Material Weakness Repeat
  • 24352 2022-007
    Significant Deficiency
  • 24353 2022-013
    Significant Deficiency
  • 24354 2022-001
    Material Weakness Repeat
  • 24355 2022-002
    Material Weakness Repeat
  • 24356 2022-003
    Material Weakness Repeat
  • 24357 2022-004
    Material Weakness Repeat
  • 24358 2022-005
    Material Weakness Repeat
  • 24359 2022-006
    Material Weakness Repeat
  • 24360 2022-007
    Significant Deficiency
  • 24361 2022-001
    Material Weakness Repeat
  • 24362 2022-002
    Material Weakness Repeat
  • 24363 2022-003
    Material Weakness Repeat
  • 24364 2022-004
    Material Weakness Repeat
  • 24365 2022-005
    Material Weakness Repeat
  • 24366 2022-006
    Material Weakness Repeat
  • 24367 2022-007
    Significant Deficiency
  • 24368 2022-001
    Material Weakness Repeat
  • 24369 2022-002
    Material Weakness Repeat
  • 24370 2022-003
    Material Weakness Repeat
  • 24371 2022-004
    Material Weakness Repeat
  • 24372 2022-005
    Material Weakness Repeat
  • 24373 2022-006
    Material Weakness Repeat
  • 24374 2022-007
    Significant Deficiency
  • 600172 2022-001
    Material Weakness Repeat
  • 600173 2022-002
    Material Weakness Repeat
  • 600174 2022-003
    Material Weakness Repeat
  • 600175 2022-004
    Material Weakness Repeat
  • 600176 2022-005
    Material Weakness Repeat
  • 600177 2022-006
    Material Weakness Repeat
  • 600178 2022-007
    Significant Deficiency
  • 600179 2022-001
    Material Weakness Repeat
  • 600180 2022-002
    Material Weakness Repeat
  • 600181 2022-003
    Material Weakness Repeat
  • 600182 2022-004
    Material Weakness Repeat
  • 600183 2022-005
    Material Weakness Repeat
  • 600184 2022-006
    Material Weakness Repeat
  • 600185 2022-007
    Significant Deficiency
  • 600186 2022-001
    Material Weakness Repeat
  • 600187 2022-002
    Material Weakness Repeat
  • 600188 2022-003
    Material Weakness Repeat
  • 600189 2022-004
    Material Weakness Repeat
  • 600190 2022-005
    Material Weakness Repeat
  • 600191 2022-006
    Material Weakness Repeat
  • 600192 2022-007
    Significant Deficiency
  • 600193 2022-001
    Material Weakness Repeat
  • 600194 2022-002
    Material Weakness Repeat
  • 600195 2022-003
    Material Weakness Repeat
  • 600196 2022-004
    Material Weakness Repeat
  • 600197 2022-005
    Material Weakness Repeat
  • 600198 2022-006
    Material Weakness Repeat
  • 600199 2022-007
    Significant Deficiency
  • 600200 2022-001
    Material Weakness Repeat
  • 600201 2022-002
    Material Weakness Repeat
  • 600202 2022-003
    Material Weakness Repeat
  • 600203 2022-004
    Material Weakness Repeat
  • 600204 2022-005
    Material Weakness Repeat
  • 600205 2022-006
    Material Weakness Repeat
  • 600206 2022-007
    Significant Deficiency
  • 600207 2022-001
    Material Weakness Repeat
  • 600208 2022-002
    Material Weakness Repeat
  • 600209 2022-003
    Material Weakness Repeat
  • 600210 2022-004
    Material Weakness Repeat
  • 600211 2022-005
    Material Weakness Repeat
  • 600212 2022-006
    Material Weakness Repeat
  • 600213 2022-007
    Significant Deficiency
  • 600214 2022-001
    Material Weakness Repeat
  • 600215 2022-002
    Material Weakness Repeat
  • 600216 2022-003
    Material Weakness Repeat
  • 600217 2022-004
    Material Weakness Repeat
  • 600218 2022-005
    Material Weakness Repeat
  • 600219 2022-006
    Material Weakness Repeat
  • 600220 2022-007
    Significant Deficiency
  • 600221 2022-001
    Material Weakness Repeat
  • 600222 2022-002
    Material Weakness Repeat
  • 600223 2022-003
    Material Weakness Repeat
  • 600224 2022-004
    Material Weakness Repeat
  • 600225 2022-005
    Material Weakness Repeat
  • 600226 2022-006
    Material Weakness Repeat
  • 600227 2022-007
    Material Weakness
  • 600228 2022-008
    Significant Deficiency
  • 600229 2022-009
    Significant Deficiency
  • 600230 2022-011
    Significant Deficiency
  • 600231 2022-010
    Material Weakness Repeat
  • 600232 2022-001
    Material Weakness Repeat
  • 600233 2022-002
    Material Weakness Repeat
  • 600237 2022-003
    Material Weakness Repeat
  • 600238 2022-004
    Material Weakness Repeat
  • 600239 2022-005
    Material Weakness Repeat
  • 600240 2022-006
    Material Weakness Repeat
  • 600241 2022-007
    Significant Deficiency
  • 600242 2022-001
    Material Weakness Repeat
  • 600243 2022-002
    Material Weakness Repeat
  • 600244 2022-003
    Material Weakness Repeat
  • 600245 2022-004
    Material Weakness Repeat
  • 600246 2022-005
    Material Weakness Repeat
  • 600247 2022-006
    Material Weakness Repeat
  • 600248 2022-007
    Significant Deficiency
  • 600249 2022-001
    Material Weakness Repeat
  • 600250 2022-002
    Material Weakness Repeat
  • 600251 2022-003
    Material Weakness Repeat
  • 600252 2022-004
    Material Weakness Repeat
  • 600253 2022-005
    Material Weakness Repeat
  • 600254 2022-006
    Material Weakness Repeat
  • 600255 2022-007
    Significant Deficiency
  • 600256 2022-001
    Material Weakness Repeat
  • 600257 2022-002
    Material Weakness Repeat
  • 600258 2022-003
    Material Weakness Repeat
  • 600259 2022-004
    Material Weakness Repeat
  • 600260 2022-005
    Material Weakness Repeat
  • 600261 2022-006
    Material Weakness Repeat
  • 600262 2022-007
    Significant Deficiency
  • 600263 2022-001
    Material Weakness Repeat
  • 600264 2022-002
    Material Weakness Repeat
  • 600265 2022-003
    Material Weakness Repeat
  • 600266 2022-004
    Material Weakness Repeat
  • 600267 2022-005
    Material Weakness Repeat
  • 600268 2022-006
    Material Weakness Repeat
  • 600269 2022-007
    Significant Deficiency
  • 600270 2022-001
    Material Weakness Repeat
  • 600271 2022-002
    Material Weakness Repeat
  • 600272 2022-003
    Material Weakness Repeat
  • 600273 2022-004
    Material Weakness Repeat
  • 600274 2022-005
    Material Weakness Repeat
  • 600275 2022-006
    Material Weakness Repeat
  • 600276 2022-007
    Significant Deficiency
  • 600277 2022-001
    Material Weakness Repeat
  • 600278 2022-002
    Material Weakness Repeat
  • 600279 2022-003
    Material Weakness Repeat
  • 600280 2022-004
    Material Weakness Repeat
  • 600281 2022-005
    Material Weakness Repeat
  • 600282 2022-006
    Material Weakness Repeat
  • 600283 2022-007
    Significant Deficiency
  • 600284 2022-020
    Material Weakness Repeat
  • 600285 2022-001
    Material Weakness Repeat
  • 600286 2022-002
    Material Weakness Repeat
  • 600287 2022-003
    Material Weakness Repeat
  • 600288 2022-004
    Material Weakness Repeat
  • 600289 2022-005
    Material Weakness Repeat
  • 600290 2022-006
    Material Weakness Repeat
  • 600291 2022-007
    Significant Deficiency
  • 600292 2022-020
    Material Weakness Repeat
  • 600293 2022-001
    Material Weakness Repeat
  • 600294 2022-002
    Material Weakness Repeat
  • 600295 2022-003
    Material Weakness Repeat
  • 600296 2022-004
    Material Weakness Repeat
  • 600297 2022-005
    Material Weakness Repeat
  • 600298 2022-006
    Material Weakness Repeat
  • 600299 2022-007
    Significant Deficiency
  • 600300 2022-021
    Material Weakness Repeat
  • 600301 2022-022
    Material Weakness Repeat
  • 600302 2022-023
    Significant Deficiency Repeat
  • 600303 2022-001
    Material Weakness Repeat
  • 600304 2022-002
    Material Weakness Repeat
  • 600305 2022-003
    Material Weakness Repeat
  • 600306 2022-004
    Material Weakness Repeat
  • 600307 2022-005
    Material Weakness Repeat
  • 600308 2022-006
    Material Weakness Repeat
  • 600336 2022-007
    Significant Deficiency
  • 600337 2022-021
    Material Weakness Repeat
  • 600338 2022-022
    Material Weakness Repeat
  • 600339 2022-023
    Significant Deficiency Repeat
  • 600340 2022-001
    Material Weakness Repeat
  • 600341 2022-002
    Material Weakness Repeat
  • 600342 2022-003
    Material Weakness Repeat
  • 600343 2022-004
    Material Weakness Repeat
  • 600344 2022-005
    Material Weakness Repeat
  • 600345 2022-006
    Material Weakness Repeat
  • 600346 2022-007
    Significant Deficiency
  • 600347 2022-021
    Material Weakness Repeat
  • 600348 2022-022
    Material Weakness Repeat
  • 600349 2022-023
    Significant Deficiency Repeat
  • 600351 2022-002
    Material Weakness Repeat
  • 600352 2022-003
    Material Weakness Repeat
  • 600353 2022-004
    Material Weakness Repeat
  • 600354 2022-005
    Material Weakness Repeat
  • 600355 2022-006
    Material Weakness Repeat
  • 600356 2022-007
    Significant Deficiency
  • 600357 2022-021
    Material Weakness Repeat
  • 600358 2022-022
    Material Weakness Repeat
  • 600359 2022-023
    Significant Deficiency Repeat
  • 600360 2022-001
    - Repeat
  • 600361 2022-002
    - Repeat
  • 600362 2022-003
    - Repeat
  • 600363 2022-004
    - Repeat
  • 600364 2022-005
    - Repeat
  • 600365 2022-006
    - Repeat
  • 600366 2022-007
    Significant Deficiency
  • 600367 2022-024
    Significant Deficiency
  • 600368 2022-001
    - Repeat
  • 600369 2022-002
    - Repeat
  • 600370 2022-003
    - Repeat
  • 600371 2022-004
    - Repeat
  • 600372 2022-005
    - Repeat
  • 600373 2022-006
    - Repeat
  • 600374 2022-007
    Significant Deficiency
  • 600375 2022-024
    Significant Deficiency
  • 600376 2022-001
    - Repeat
  • 600377 2022-002
    - Repeat
  • 600378 2022-003
    - Repeat
  • 600379 2022-004
    - Repeat
  • 600380 2022-005
    - Repeat
  • 600381 2022-006
    - Repeat
  • 600382 2022-007
    Significant Deficiency
  • 600383 2022-024
    Significant Deficiency
  • 600396 2022-001
    Material Weakness Repeat
  • 600397 2022-002
    Material Weakness Repeat
  • 600398 2022-003
    Material Weakness Repeat
  • 600399 2022-004
    Material Weakness Repeat
  • 600400 2022-005
    Material Weakness Repeat
  • 600401 2022-006
    Material Weakness Repeat
  • 600402 2022-007
    Significant Deficiency
  • 600403 2022-016
    Material Weakness
  • 600404 2022-017
    Material Weakness
  • 600405 2022-001
    Material Weakness Repeat
  • 600406 2022-002
    Material Weakness Repeat
  • 600407 2022-003
    Material Weakness Repeat
  • 600408 2022-004
    Material Weakness Repeat
  • 600409 2022-005
    Material Weakness Repeat
  • 600410 2022-006
    Material Weakness Repeat
  • 600411 2022-007
    Significant Deficiency
  • 600412 2022-016
    Material Weakness
  • 600413 2022-017
    Material Weakness
  • 600414 2022-001
    Material Weakness Repeat
  • 600415 2022-002
    Material Weakness Repeat
  • 600416 2022-003
    Material Weakness Repeat
  • 600417 2022-004
    Material Weakness Repeat
  • 600418 2022-005
    Material Weakness Repeat
  • 600419 2022-006
    Material Weakness Repeat
  • 600420 2022-007
    Significant Deficiency
  • 600421 2022-018
    Material Weakness
  • 600422 2022-019
    Significant Deficiency Repeat
  • 600423 2022-001
    Material Weakness Repeat
  • 600424 2022-002
    Material Weakness Repeat
  • 600425 2022-003
    Material Weakness Repeat
  • 600426 2022-004
    Material Weakness Repeat
  • 600427 2022-005
    Material Weakness Repeat
  • 600428 2022-006
    Material Weakness Repeat
  • 600429 2022-007
    Significant Deficiency
  • 600430 2022-018
    Material Weakness
  • 600431 2022-019
    Significant Deficiency Repeat
  • 600432 2022-001
    Material Weakness Repeat
  • 600433 2022-002
    Material Weakness Repeat
  • 600434 2022-003
    Material Weakness Repeat
  • 600435 2022-004
    Material Weakness Repeat
  • 600436 2022-005
    Material Weakness Repeat
  • 600437 2022-006
    Material Weakness Repeat
  • 600438 2022-007
    Significant Deficiency
  • 600439 2022-001
    Material Weakness Repeat
  • 600440 2022-002
    Material Weakness Repeat
  • 600441 2022-003
    Material Weakness Repeat
  • 600442 2022-004
    Material Weakness Repeat
  • 600443 2022-005
    Material Weakness Repeat
  • 600444 2022-006
    Material Weakness Repeat
  • 600445 2022-007
    Significant Deficiency
  • 600446 2022-001
    Material Weakness Repeat
  • 600447 2022-002
    Material Weakness Repeat
  • 600448 2022-003
    Material Weakness Repeat
  • 600449 2022-004
    Material Weakness Repeat
  • 600450 2022-005
    Material Weakness Repeat
  • 600451 2022-006
    Material Weakness Repeat
  • 600452 2022-007
    Significant Deficiency
  • 600453 2022-014
    Significant Deficiency
  • 600454 2022-015
    Significant Deficiency
  • 600455 2022-001
    Material Weakness Repeat
  • 600456 2022-002
    Material Weakness Repeat
  • 600457 2022-003
    Material Weakness Repeat
  • 600458 2022-004
    Material Weakness Repeat
  • 600755 2022-005
    Material Weakness Repeat
  • 600756 2022-006
    Material Weakness Repeat
  • 600757 2022-007
    Significant Deficiency
  • 600758 2022-014
    Significant Deficiency
  • 600772 2022-015
    Significant Deficiency
  • 600773 2022-001
    Material Weakness Repeat
  • 600774 2022-002
    Material Weakness Repeat
  • 600775 2022-003
    Material Weakness Repeat
  • 600776 2022-004
    Material Weakness Repeat
  • 600777 2022-005
    Material Weakness Repeat
  • 600778 2022-006
    Material Weakness Repeat
  • 600779 2022-007
    Significant Deficiency
  • 600780 2022-001
    Material Weakness Repeat
  • 600781 2022-002
    Material Weakness Repeat
  • 600782 2022-003
    Material Weakness Repeat
  • 600783 2022-004
    Material Weakness Repeat
  • 600784 2022-005
    Material Weakness Repeat
  • 600785 2022-006
    Material Weakness Repeat
  • 600786 2022-007
    Significant Deficiency
  • 600787 2022-012
    Material Weakness Repeat
  • 600788 2022-001
    Material Weakness Repeat
  • 600789 2022-002
    Material Weakness Repeat
  • 600790 2022-003
    Material Weakness Repeat
  • 600791 2022-004
    Material Weakness Repeat
  • 600792 2022-005
    Material Weakness Repeat
  • 600793 2022-006
    Material Weakness Repeat
  • 600794 2022-007
    Significant Deficiency
  • 600795 2022-013
    Significant Deficiency
  • 600796 2022-001
    Material Weakness Repeat
  • 600797 2022-002
    Material Weakness Repeat
  • 600798 2022-003
    Material Weakness Repeat
  • 600799 2022-004
    Material Weakness Repeat
  • 600800 2022-005
    Material Weakness Repeat
  • 600801 2022-006
    Material Weakness Repeat
  • 600802 2022-007
    Significant Deficiency
  • 600803 2022-001
    Material Weakness Repeat
  • 600804 2022-002
    Material Weakness Repeat
  • 600805 2022-003
    Material Weakness Repeat
  • 600806 2022-004
    Material Weakness Repeat
  • 600807 2022-005
    Material Weakness Repeat
  • 600808 2022-006
    Material Weakness Repeat
  • 600809 2022-007
    Significant Deficiency
  • 600810 2022-001
    Material Weakness Repeat
  • 600811 2022-002
    Material Weakness Repeat
  • 600812 2022-003
    Material Weakness Repeat
  • 600813 2022-004
    Material Weakness Repeat
  • 600814 2022-005
    Material Weakness Repeat
  • 600815 2022-006
    Material Weakness Repeat
  • 600816 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 American Rescue Plan Act Arpa $42.72M
21.019 Coronavirus Relief Fund $34.76M
14.267 Continuum of Care Program - Fy2018 $16.38M
93.914 Ryan White II - A - Minority Aids $16.06M
21.023 Emergency Rental Assistance $15.39M
14.218 Cdbg-47 $10.11M
14.231 Emergency Solutions Grant Program - Homeless Services $8.73M
93.600 Caa Children's Service - Head Start Fy2018 $8.70M
14.241 Housing Opportunity for Persons with Aids $8.66M
20.205 Annapolis Road Bridge $8.27M
93.940 Comprehensive Hiv Prevention Project $6.16M
93.778 General Transportation Services $5.93M
20.205 Central Ave. Phase 2 $5.78M
14.218 Cdbg-46 $5.13M
20.205 Harford Road Bridge Over Herring Run $4.14M
20.205 Edmondson Ave. Bridge Over Csx $4.04M
93.569 Community Services Block Grant Fy2018 $3.35M
93.568 Ohep $3.22M
17.259 Wioa - Youth Activities $2.92M
17.258 Wioa - Adult Program $2.80M
93.767 McHp Eligibility $2.48M
20.205 Greenmount 29th - 43rd Tr14302 $2.38M
93.297 U-Choose Evidence Based Teen Pregnancy Prevention $2.35M
20.205 Broening Hwy Bridge Over Colgate Creek & Associated Roadway Improvements $2.20M
10.557 Women, Infants, and Children Food Program $2.19M
93.767 Administrative Care Coordination $2.16M
93.977 Sexually Transmitted Disease/hiv Partner Counseling & Referral Svcs (pcrs) $2.13M
93.977 Sexually Transmitted Disease Control Program $2.13M
16.575 Victim Witness Unit $2.13M
14.267 Continuum of Care Program - Fy2017 $2.07M
93.558 Dss-Summer Youth Employment Program $2.00M
93.558 Workforce Services for Tanf Recipients/family Investment $1.88M
97.044 Assistance to Firefighters Grant $1.78M
84.181 Special Education Grants for Infants and Families $1.78M
93.870 Hifa Expansion $1.75M
93.994 Child Health Systems Improvement $1.63M
93.243 Recast W Baltimore Empower Comm-Maternal and Child Health - Hcam $1.46M
20.205 Clinton Street Concrete Pavement Rehab Program - Keith Ave $1.38M
10.559 Summer Food Service Program for Children $1.36M
93.778 Healthy Start Program - Expanded Acc $1.25M
17.278 Wioa - Dislocated Worker Formula Grants $1.12M
20.205 Hanover St Bridge Over Middle Branch $1.06M
16.922 Equitable Sharing Program - Target Violent Criminals $1.01M
93.044 Special Prgs for the Aging, Title Iii, Pt. B, Grants for Supportive Svcs and SR Ctrs $998,940
97.083 Staffing for Adequate Fire and Emergency Response (safer) $980,062
93.650 Accountable Health Communities $960,519
93.686 Ending the Hiv Empire $912,385
14.239 Home Program - Wallbrook Mill Apartments $900,150
21.027 Economic Recovery Srv0111 $879,825
20.205 Edison Hwy Over Amtrak Bridge Rehab $800,898
93.045 Special Program for the Aging, Title Iii, Part C, Congregate Meals $753,381
14.218 Cdbg-41 $729,117
93.268 Baltimore City Immunization Program $707,286
93.959 Forensic Alternative Services Team (fast) $637,239
93.994 Core Public Health Services $612,953
93.323 Public Health Emergency Preparedness $601,658
14.218 Cdbg-45 $571,034
20.205 Inner Harbor Water Taxi Terminal $560,982
93.136 Mental Health Services $547,101
14.239 Home Program $507,884
21.016 Equitable Sharing: Target Violent Criminals $500,000
93.197 Implementation of Childhood Lead Posioning Prevention $492,242
97.067 Fy19 State Homeland Security Grant Program $475,863
93.959 Alcohol Assessment Unit $449,400
16.812 Fy17 Smart Supervision: Reducing Prison Populations, Saving Money, and Creating Safer Communities $407,157
93.940 Hiv Infections for Msm of Color $406,012
93.092 Aca - Personal Responsibility Education Program $400,527
93.052 Older Americans Act Title Iiie $393,855
16.741 Dna Backlog Reduction Program $376,114
17.270 Fostering Opioid Recovery Grant $375,545
14.239 Fy2018 Hud Lead Program $327,421
16.575 Youth Services & Advocacy-Operation Safe Kids-Dating Matters-Youth Svcs $326,702
97.111 Fy20 Regional Catastrophic Preparedness Grant Program $308,707
16.738 Operation Relentless Pursuit $307,381
20.205 D.o.t Park Circle Intersection $298,724
16.021 Visitation Center Continuation - Justice Systems Response to Families $280,269
16.523 Dept. of Juvenile Services - Pre Adjudication Coordination and Training $278,923
97.067 Fy19 Urban Area Security Initiative $250,176
93.994 Surveillance and Quality Improvements $243,153
93.136 Preventing Teen Dating and Youth Violence $241,224
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $223,522
97.042 Fy21 Emergency Management Performance Grant $218,045
20.205 25th St/greenmount/ Kirk Tr19302 $215,579
14.239 Home Program - Metro Greenmount Chase Apartments $206,682
93.994 Healthy Homes $201,170
16.738 Bja Fy2019 Local Law Enforcement Crime Gun Intelligence Center Integration Initiative $188,972
97.067 Fy2017 State Homeland Security Grant Program $182,625
14.218 Cdbg-42 $166,041
94.002 Retired and Senior Volunteer Program $165,831
93.235 Sexual Risk Avoidance Grant $163,886
95.001 High Intensity Drug Trafficking Areas Program (hidta) $163,112
20.205 Traffic Safety Improvements Citywide $157,384
93.268 Immunization - Hepatitis B $156,795
16.738 Bja Edward Byrne Memorial Justice Assistance Grant (jag) Program - Local Solicitation $156,285
14.239 Home Program - 1234 McElderly Apartments $152,887
16.541 Bcpss - Alternative High School $148,022
94.016 Senior Companion Program $147,989
20.205 N. Freemont/lafayette Tr 19304 $146,089
93.977 Sexually Transmitted Disease Surveillance Network $137,044
20.205 Mlk Blvd at Howard St Intersection Widening/imprvmt $134,349
14.218 Cdbg-44 $120,785
16.738 Justice Assistance Grant (jag Xiv) $118,333
20.205 Belair Rd II & Erdman Tr19301 $117,850
93.917 Ryan White B - Consortia Services $114,148
93.042 Title Vii Older American Act Ombudsman/elder Abuse Fy2018 $113,050
93.940 Hiv Infections for Msm and Transgender $101,938
93.270 Community Based Program to Test & Cure Hepatitis C $99,753
16.123 Youth and Trauma Services $99,259
17.270 Youth Works - Family Health International (fhi-360) $99,075
11.802 Baltimore Mihub Initiative Baltimore Manufacturing Innovation Hub Project $95,121
14.267 Continuum of Care Program $90,817
11.802 Minority Business Development (mbda) Amp Grant Center - Minority Business Resource Development $89,626
97.044 Fire Facilities Maint. Replacement $81,605
16.746 Baltimore City Wrongful Conviction Review Program $76,033
16.734 Fy2019 Ncs-X Implementation Assistance Program $73,050
16.738 Homeland Sec- Edward Byrne Memorial Justice Assistance Grant Program $71,615
20.205 Key Highway Street Improvement $69,688
16.738 Law Enforcement Assisted Diversion $68,074
20.205 Penning/birch/ordance Tr19306 $65,984
97.067 Fy2017 Urban Area Security Initiative (uasi) $64,787
20.205 Belair Road Complete Sts #1123 $64,782
93.568 Ohep - Meap Fy2017 $62,023
20.205 Madison/milton/edison Tr19305 $59,700
20.205 Hawkins Point Road Bridge/pennington Ave Empowerment, Pe $57,644
16.588 Sexual Assault $57,572
20.205 Remington Ave Bridge/stoney Run $56,628
20.205 Geometric Safety/sig Tr18301 $56,172
20.205 Charles Street at Friends School $55,027
20.205 Bike Network Proj-Design $53,657
16.738 Justice Assistance Grant (jag Xiii) $52,034
20.205 Wilkens Ave. Bridge Over Gwynns Falls $45,024
93.043 Title Iiid Disease Prevention and Health Promotion Services $43,265
20.205 Patapsco/magnolia Tr19307 $40,040
93.978 Ushine $38,416
17.277 Covid-19 Dislocated Worker Grant $34,970
16.609 Project Safe Neighborhoods $32,287
16.738 Bja Fy2019 Jag Program - Local Solicitation $32,166
93.584 Refugee Targeted Assistance $31,952
20.205 West North Ave at Pennsylvania Ave $30,604
16.575 Voca Yr 3 Continuation Grant $26,891
81.042 Doe Weatherization $25,620
16.588 Vawa-Domestic Violence Victim/witness Liaison Program $21,169
93.048 Senior Medicare Patrol $16,908
20.205 Downtown Bicycle Network Tr13321 $15,833
16.738 Coverdell Forensic Enhancements 2017 $13,455
93.069 Public Health Emergency Preparedness (pher) $13,424
20.205 Field Investigation Fro Geometrics, Signals, and Utilities; Cctv Sites & Fiber Commun; Traffic Signal Systemization $12,071
20.205 Park Heights/rogers/strath Tr19303 $11,096
16.738 Bja Fy2018 Jag Program - Local Solicitation $10,938
17.280 Opiod National Health Emergency Grant $10,399
20.205 Perring Pkwy Off-Ramp Bridge Repl $9,068
16.710 Cops Hiring $8,984
20.600 Traffic Safety - Sha $8,470
93.563 Cooperative Reimbursement-Child Support Enforcement $8,386
93.071 Community Services $8,306
20.205 Reconst East North Avenue From Aisquith St to Wolf St $8,039
16.738 Police Administration-Rnc Reimbursement $7,679
97.044 Fy17 Assistance to Firefighters Grant $5,286
20.205 Resurfacing Franklin Street $4,027
20.205 Druid Hill Park $3,779
14.905 Empower - Meet Energy Efficiency Tune-Up $1,725
20.205 Midtown Streetscape - Mt. Royal Avenue Improvements $1,676
20.205 Russell Street & Monroe Street Ramp to Russell Street Csxt $1,643
20.205 Safe Route G $1,424
20.205 Sisson Street Over Csx $649
20.205 Jones Falls Greenway Phase V $437
14.218 Cdbg-43 $195
14.239 Home Program - St. Ambros $0
20.205 Cctv Cameras/signals Tr15301 $-120
93.914 20-Part A Covid-19 $-912
17.278 Wioa Career Pathway Grant $-2,147
16.738 Reducing Violent Crime $-10,149
16.575 Sart and Human Trafficking - Voca $-27,187
93.045 Families First $-157,300