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.

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 2022.

Agency

Audit Objective

Baltimore Police Department (BPD)

To evaluate whether the BPD Crime Laboratory and Evidence Control has effective and efficient processes and controls over receiving, processing, and sending results for items they receive for analysis in a timely manner.

Baltimore City Health Department (BCHD)

To determine whether BCHD has effective monitoring controls over sub-recipients to comply with federal, state, and other funding.

Baltimore City Recreation and Parks (BCRP)

To determine how BCRP prioritizes park maintenance projects and whether funds are equitably distributed.

Department of Human Resources (DHR)

To evaluate whether Family and Medical Leave Act and Americans with Disabilities Act requests are processed consistently across City agencies and are in compliance with the City's policies and procedures and federal regulations.

Department of Human Resources (DHR)

To determine whether: (1) the vendor who monitors part-time employment contracts effectively delivers the agreed services; and (2) DHR effectively monitors service outcomes.

Department of Law (DOL)

To evaluate DOL's monitoring controls over the compliance with goals (Minority Business Enterprises and Women's Business Enterprises).

Department of Planning (DOP)

To determine whether the DOP's permit review process is efficient and effective; and (2) to evaluate the capital budgeting process to determine how the City prioritizes capital projects and whether funds are equitably distributed.

Department of Transportation (DOT)

To evaluate whether DOT has effective monitoring controls over the: (1) the Minority Business Enterprises, Women's Business Enterprises, and other minority goals / requirements in contracts ; and (2) project close out processes for federally funded projects.

Mayor's Office of Employment Development (MOED)

To determine whether MOED has effective processes, controls, and monitoring over local hiring contracts and reporting.

Baltimore City Information Technology (BCIT)

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.

 

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

January 31, 2022
December 13th, 2021
March 24th, 2021