Release: Comptroller Henry Releases 2024 Audit Plan
Thursday Jan 25th, 2024
Bill Henry
Comptroller,
Baltimore City
204 City Hall - Baltimore Maryland 21202
(410) 396-5410
FOR IMMEDIATE RELEASE
Baltimore, Md. – Comptroller Bill Henry, in coordination with the Department of Audits and City Auditor Josh Pasch, has announced the 2024 Biennial Audit plan.
The City Charter mandates certain biennial audits each year, so that each agency is audited twice during a Mayoral term. As established in the City Charter, Group B Biennial Audits historically include the Baltimore City Health Department, Baltimore Police Department, Human Resources, Law Department, Department of Planning, Recreation and Parks, Department of Transportation and the Mayor’s Office of Employment Development.
Following the Biennial Audits Oversight Commission (BAOC) January meeting, Comptroller Henry added the Mayor’s Office of Recovery Programs (MORP) and the Mayor’s Office of Neighborhood Safety and Engagement (MONSE) to the 2024 audit plan. These additional audits will be prioritized before audits for the Law Department and the Department of Planning. Each audit will be presented to the Board of Estimates when completed.
“This year’s plan continues our emphasis on transparency in local government,” Comptroller Henry said. “With input from the BAOC we’re prioritizing audits for both MORP and MONSE, two agencies that did not exist when the original Biennial Audits amendment was adopted in 2016.”
2024 Group B Audit Plan
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 processes |
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 |
About the Department of Audits (DOA)
DOA is the City's independent auditor, providing various audits, attestation engagements, and assurance services with the overall goal of improving government accountability. In addition to the Biennial Audits, DOA performs the Single Audit, the Annual Comprehensive Financial Report (ACFR), the financial statement audit of the Enoch Pratt free Library, reviews for City contracts prior to BOE consideration, and additional projects as requested by management.