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 2023.
Agency | Audit Objective |
Baltimore Fire Department (BCF) | Fire Marshal Performance audit: To determine whether the BCFD’s use & occupancy permit review and fire inspection processes are efficient |
Baltimore Development Corporation (BDC) | To determine whether BDC: (1) met its performance measure targets; and (2) has adequately designed internal controls related to the selected performance measures. |
Housing and Community Development (DHCD) | To assess controls and procedures of home buyer incentive programs, including tracking what was awarded and payout, when is it forgiven, and recovery when the home buyer did not meet the criteria. |
Baltimore City Information Technology (BCIT) | To assess whether: (1) the recovery priorities (critical and important systems) set by BCIT are consistent with the City’s assessment or best practices (other cities); and (2) BCIT has appropriate continuity and recoverability plans and infrastructure. |
Mayor's Office of Children & Family Success (MOCFS) | To evaluate efficiency and effectiveness of the Rental Assistance: Evictions Prevention Program. |
Department of Finance (DOF) | To evaluate effectiveness and accuracy of retroactive payment process for employee earnings in Workday, including the calculation and disbursement of withholdings that are based on employee earnings. |
Department of General Services (DGS) | To evaluate the effectiveness of monitoring controls over fuel inventory and distribution. |
Department of Public Works (DPW) | To assess the efficiency and effectiveness of controls over the water billing process, including controls to validate all users are identified and billed, collections, and addressing anomalies and reported issues. |
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 Henry Raymond
- Council President Nick Mosby
The Commission meets biannually. Meeting information is posted on the City Council's calendar.
Biennial Audits Oversight Commission 2021 | ||
Date | Materials | Recording |
| February 1, 2023 | City Audtior's Presentation | Meeting Recording |
January 31, 2022 | ||
December 13, 2021 | ||
March 24, 2021 | ||