Department of Audits

The Department of Audits (DOA) is the city's independent auditor, providing various audit attestation engagements and assurance services with the overall goal of improving government accountability.

Primary responsibilities include:

  • Conducting performance and financial audits, including the ACFR and Single Audit
     
  • Providing attestation engagements and advisory services as requested by various management
     
  • Investigating allegations of fraud, waste, and abuses of city resources
     
  • Reviewing various contracts, change orders, or proposals submitted by agencies to the BOE to verify compliance with city policies
     
  • Other special projects as necessary

The City Charter grants the City Auditor sweeping authority to "audit the expenditure of City-granted funds by any public or private agency that receives such funds," per ART. V, § 3, in accordance with the Generally Accepted Government Auditing Standards and state and federal law.

The DOA, pursuant to Article V § 11, performs biennial audits of agencies. These audits are staggered so that at least twice during every 4-year term of a Mayor and City Council, the City Auditor shall conduct an audit of each principal agency's operations for the preceding two fiscal years. The Biennial Audits Oversight Commission meets biannually to review the audits and give direction on the next year's reports. Biennial audits are divided into Group A and Group B.

The City Auditor annually audits the City's financial statements through the CAFR and the Single Audit. The CAFR is conducted with independent consultants. The Single Audit is a rigorous, organization-wide examination of the city's programs that expend $750,000 or more in federal assistance (commonly known as federal funds, federal grants, or Federal awards) received for its operations.

Department of Audits Peer Review

Fraud

DOA manages a fraud hotline to investigate allegations of fraud, waste, and abuses of city resources. To report allegations of fraud, please call 410-396-5089.

Audit Plan

The Department of Audits will perform the following biennial performance audits in 2024. 

Agency

Audit Objective

Baltimore City Health Department (BHCD) 

Effectiveness of controls over contracting process 

-Professional services 

-Grant subrecipients 

Baltimore Police Department (BPD) 

Effectiveness of the towing process  

Department of Human Resources (DHR) 

Effectiveness of hiring process from requisition to offer letter 

Department of Law  

Effectiveness of controls over collections – general damage to City property 

Department of Planning (DOP)

Effectiveness of controls over Baltimore City Historic Tax Credit for historic rehabilitations and restorations (CHAP Tax Credit)  

Department of Recreation and Parks (BCRP) 

Effectiveness of controls over resource management and payroll  

Department of Transportation (DOT

Effectiveness of minor privileges processe

Mayor’s Office of Employment Development (MOED) 

Effectiveness of control structure over non-recurring grants 

Mayor’s Office of Recovery Programs (MORP) 

Effectiveness of controls over American Rescue Plan Act expenditures

Effectiveness MORP and city agency controls over subrecipient monitoring  

Mayor’s Office of Neighborhood Safety and Engagement (MONSE) 

Effectiveness of internal controls over Safe Streets program expenditures 

 

Biennial Audits Oversight Commission

The Biennial Audits Oversight Commission (BAOC) is tasked with providing guidance to the City Auditor on the scope of performance audits. The BAOC was approved by Baltimore City voters in 2016. It is made up of the following individuals:

  • Councilman Eric T. Costello (Chair)
  • Comptroller Bill Henry
  • Inspector General Isabel Cumming
  • Councilman Isaac "Yitzy" Schleifer
  • Councilman Kristerfer Burnett
  • Finance Director Michael Mocksten
  • Council President Nick Mosby

The Commission meets biannually. Meeting information is posted on the City Council's calendar.

Biennial Audits Oversight Commission 

Date

Materials

Recording

January 23, 2024 City Auditor's Presentation Meeting Recording
December 18, 2023 City Auditor's Presentation Meeting Recording
February 1, 2023 City Audtior's Presentation Meeting Recording
January 31, 2022
December 13, 2021
March 24, 2021