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 2025. 

Agency

Audit Objective

Baltimore City Fire Department (BCFD) 

To evaluate the process of assigning take-home vehicles to employees and the control structure around that program

Baltimore City Information Technology (BCIT) 

To evaluate the effectiveness of management of privilege access security right that includes granting appropriate access to appropriate personnel and removal of access

Baltimore Development Corporation (BDC)

To determine whether the Baltimore Development Corporation met its performance measure targets:

  • Number of total new and expanding businesses in commercial corridors
  • Private investment leveraged through BDC programs

Department of General Services (DGS)

To assess the effectiveness of managing energy bills and renewable energy credits

Department of Housing & Community Development (DHCD) 

To evaluate controls over emergency services and clients receiving assistance focusing providing the services and paying providers

Department of Finance (DOF)

To evaluate the controls over billing, recording accounts receivable, and monitoring of receipts related to agreements established by the selected agencies

Department of Public Works (DPW) 

To evaluate controls over landfill tipping fee transactions and effectiveness of newly implemented software 

Mayor’s Office of Homeless Services (MOHS)

To evaluate controls over federal grants management focusing on findings noted in the Single Audit

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:

  • City Council President Zeke Cohen (Chair)
  • Comptroller Bill Henry
  • Inspector General Isabel Cumming
  • Councilman Ryan Dorsey
  • Councilman Isaac "Yitzy" Schleifer
  • Councilwoman Danielle McCray
  • Finance Director Michael Mocksten (Moiseyev)

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

Biennial Audits Oversight Commission 

Date

Materials

Recording
March 5, 2025 City Auditor's Presentation Meeting 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