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 CAFR 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.
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.
The Department of Audits will perform the following biennial performance audits in 2021.
|Baltimore City Fire Department (BCFD)||Fire Watch||To assess whether BCFD has adequate and effective policies and procedures to administer and operate the fire watch program; whether those policies and procedures are in compliance with the National Fire Protection Association's requirements.|
|Department of General Services (DGS)||Building utilization rate/asset management||To evaluate whether the City has effective and efficient processes to identify, tracking, and monitoring the building assets management (building utilization rate).|
|Department of Public Works (DPW)||Water Billing||To assess the efficiency and effectiveness of the water billing process.|
|Department of Housing & Community Development (DHCD)||Vacant Properties Reporting||To evaluate whether the City has effective processes to identify and accurately report the City's vacant properties. To clarify who uses vacant property information.|
|Department of Finance (DOF)||Paying vendors' bills within 30 days||To evaluate whether the City has effective policies, procedures, and processes to pay vendors within 30 days.|
|Baltimore City Information Technology (BCIT)||Information Security||To evaluate whether the City has adequate policies and procedures to guide the City's Information Technology (IT) procurement processes to increase the efficiency and effectiveness of IT operations and costs.|
|Mayor's Office of Homeless Services (MOHS)||Homeless||To determine to an extent that MOHS is adequately managing and coordinating City's homeless shelters (buildings and structures) to meet City's goals and strategic plans.|