Release: Comptroller Henry Releases 2022 Audit Plan
Thursday Mar 31st, 2022
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 2022 Biennial Audit plan.
The City charter mandates certain Biennial Audits each year, so that each agency is audited twice during a Mayoral term. Group B Biennial audits include Baltimore Police Department, Baltimore City Health Department, Baltimore City Recreation and Parks, Department of Human Resources, Department of Law, Department of Planning, Department of Transportation, and Mayor’s Office of Employment Development. The 2022 audit plan was discussed at the January meeting of the Biennial Audits Oversight Commission. A final plan was created based on findings from previous audits and risk discussion with agencies.
“During my first year in office we shifted the Department of Audit’s efforts to focus on performance audits. This year our team continues to enhance our performance review capabilities and provide agencies with clear information on how to improve practices and streamline services,” Comptroller Henry said.
Each audit will be presented to the Board of Estimates when completed.
In addition to the Biennial Audits, DOA performs the Single Audit, the Annual Comprehensive Financial Report audit, 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.
2022 Audit Plan
Agency | Audit Objective |
Baltimore Police Department (BPD) | To evaluate the BPD monitoring controls over total time including regular hours, over time and off-duty employment; and (2) whether BPD officers adhere to the BPD policies and procedures for the overtime and off-duty employment. |
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. |
Background
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.