Department of Audits

Overview

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 

• 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.

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.

Peer Reviews

Department of Audits Peer Review: 2022-2024
Department of Audits Peer Review: 2019-2021

Audit Plans

2026 Audit Work Plan

Agency	Calendar Year	C=Current F= Follow-up	Current Audit Objective
Baltimore Police Department (BPD)	2026	C	To evaluate efficiency and effectiveness of cancellation policy for H-Days (scheduled days off)
Baltimore Police Department (BPD)	2027	F	To evaluate the Baltimore Police Department (BPD) effectiveness of the towing process​
Transportation (DOT)	2026	C	To evaluate the compliance with the Street Cuts regulations, Pavement Repairs and Restoration
Transportation (DOT)	2026	F	Assess the effectiveness of the minor privileges process;
Employment Development (MOED)	2026	C	To evaluate the efficiency and effectiveness of the Youth Services
Employment Development (MOED)	2026	F	To assess the effectiveness of control structure over non-recurring grants
Housing & Community Development (BCHD)	2026	C	To assess whether BCHD's physician contracts meet the needs of the health department
Housing & Community Development (BCHD)	2026	F	To: (i) assess the effectiveness of controls over the contracting process for professional services and grant subrecipients
Human Resources (DHR)	2026	C	To evaluate the effectiveness of the classification and grading/compensation processes including how DHR ensures classifications are appropriately titled and graded
Human Resources (DHR)	2026	F	Evaluate the effectiveness and efficiency of the City Hiring process​
Law Department (DOL)	2026	C	To evaluate the efficiency and effectiveness of the collection process for unpaid bills
Small and Minority Business Advocacy & Development (SMBA&D)	2026	F	To evaluate the Mayor's Office of Small and Minority Business Advocacy & Development's monitoring of compliance with goals of Minority Business Enterprise / Women’s Business Enterprise
Planning (DOP)	2026	C	To evaluate the efficiency and effectiveness of the Site Plan Review Committee (SPRC) processes
Planning (DOP)	2026	F	Determine whether the Department of Planning’s permit review process is efficient and effective
Recreation & Parks (BCRP)	2026	C	To evaluate the efficiency and effectiveness of the Forestry's tree removal process or program
Recreation & Parks (BCRP)	2026	F	To assess the effectiveness of controls over resource management and payroll​
Neighborhood Safety and Engagement (MONSE)	2026	F	Evaluate the effectiveness of internal controls over the Safe Streets program (Safe Streets) expenditures​
Recovery Programs (MORP)	2026	F	To assess: (i) the effectiveness of controls over American Rescue Plan Act expenditures; and (ii) the effectiveness of Mayor’s Office of Recovery Programs’ and City agency controls over subrecipient monitoring.

2025 Audit Work Plan 

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.