The Fiscal Compliance Audit Division conducts fiscal compliance audits of all agencies in the Executive and Judicial Branches of State government at least once every three years, as required by law. These audits are designed to evaluate the agency’s operations and controls and determine whether the agency complied with applicable laws and regulations. When conducting fiscal compliance audits, auditors focus on accounting operations, information systems, and programs with financial impact on the State. The Fiscal Compliance Audit Division also operates a fraud hotline for reporting fraud, waste, and abuse of State resources.

The Performance Audit Division is responsible for conducting performance audits to evaluate whether an agency or program is operating in an economic, efficient, and effective manner or to determine whether desired program results have been achieved. These audits are conducted at OLA’s discretion or as requested by the General Assembly or the Executive Director of the Department of Legislative Services. The Performance Audit Division is also responsible for conducting financial management audits of local school systems and audits of state agency performance measures under the State’s Managing for Results initiative.

The Information Systems Audit Division is responsible for auditing the State’s information systems and providing technical support for other audit operations. This Division is also responsible for developing and maintaining OLA’s computer network, management information systems, and internet website.

The Quality Assurance Division supports the auditing function by providing a quality control process to ensure the overall reliability and integrity of OLA’s work products. This division also provides research and technical assistance for the development and maintenance of audit policies to ensure compliance with professional standards. In addition, the Quality Assurance Division monitors the financial reporting practices and financial condition of local governments in Maryland by reviewing the audited financial statements of local governments and community colleges.

The Professional Development and Administration Division coordinates OLA’s professional development activities including recruitment, training, and various employee development programs. This Division is also responsible for establishing and maintaining personnel policies and procedures, scheduling audits and staff, and overseeing the Office’s administrative functions.