NOTE: A separate audit of CCU is no longer conducted. CCU is now audited as part of DBM - Office of the Secretary and Other Units.

NOTE: Effective October 1, 2015, DBED will be known as the Department of Commerce.

NOTE 1: Effective July 1, 2009, the Office of Health Care Quality within DHMH - Office of the Secretary was transferred to the newly created Regulatory Services.

NOTE 2: For the audit period beginning October 15, 2009 a separate audit of DHMH - Vital Statistics Administration (VSA) will be conducted. Previously, VSA was audited and reported on as part of our audit of DHMH - Office of the Secretary.

NOTE: Previously, separate audits were conducted of DHCD's operating divisions (Development Finance, Credit Assurance, and Neighborhood Revitalization) and administrative support divisions (Office of the Secretary, Division of Finance and Administration, and Division of Information Technology). Effective with this report, a combined audit of all divisions was conducted.

NOTE: Effective July 1, 2008, the scope of our audit of DLLR's Office of the Secretary includes the Division of Workforce Development, which was subsequently renamed the Division of Workforce Development and Adult Learning.

NOTE: Effective July 1, 2014, the Mental Hygiene Administration and the Alcohol and Drug Abuse Administration were merged to create the Behavioral Health Administration within the Maryland Department of Health (MDH). Effective January 1, 2015, MDH implemented a new integrated Public Behavioral Health System. Certain functions previously performed by MHA are now performed by the Medical Care Programs Administration (MCPA). Specifically, MCPA now monitors and accounts for activities of the Administrative Service Organization (ASO) responsible for the authorization of behavioral health services, data collection, claims submission, and the payment of claims. Activities of the ASO since January 1, 2015 were excluded from this audit and are included in our audits of MCPA.

NOTE: OLA no longer conducts audits of the Baltimore City Police Department Death Relief Fund.

NOTE: MHIP closed effective July 1, 2016.

NOTE: Effective October 1, 2008, MHIP became an independent unit of State government. MHIP activities were previously subject to audit as part of the Maryland Insurance Administration.

NOTE: Effective July 1, 2012, DHMH integrated certain responsibilities and financial activities of the Family Health Administration and the Infectious Disease and Environmental Health Administration into the newly created Prevention and Health Promotion Administration.

NOTE: Effective July 1, 2012, DPSCS completed a departmental reorganization which established three regions within the State (North, Central, and South). OLA audits these regions separately. The Division of Parole and Probation ceased to exist as a budgetary unit as a result of the reorganization, and the related functions were absorbed by the Office of the Secretary and the three regions.

NOTE: OLA no longer conducts a separate audit of the Baltimore Region due to the establishment of the DPSCS - Central Region Finance Office.

NOTE: Effective July 1, 2012, DPSCS completed a departmental reorganization which established three regions within the State, including the Central Region. The financial activities of the Baltimore City Detention Center (BCDC) and the Baltimore Central Booking and Intake Center (BCBIC), as well as certain activities of the Chesapeake Detention Facility, were reorganized under the newly created Central Region. The activities of BCDC and BCBIC were previously audited during the audit of the DPSCS - Division of Pretrial Detention and Services, which ceased to exist as a separate budgetary unit due to this reorganization.

NOTE 1: Effective July 1, 2010, the fiscal operations of the Baltimore Region, Jessup Region, Maryland Correctional Pre-Release System, and Patuxent Institution and Women's Facilities were consolidated under the Central Region Finance Office.

NOTE 2: Effective July 1, 2012, DPSCS completed a departmental reorganization which established three regions within the State. The Central Region Finance Office activities have since been absorbed by the South Region.

NOTE: OLA no longer conducts a separate audit of the Eastern Shore Region due to the establishment of the DPSCS - South Region.

NOTE: OLA no longer conducts a separate audit of the Hagerstown Region due to the establishment of the DPSCS - North Region.

NOTE: OLA no longer conducts a separate audit of the Jessup Region due to the establishment of the DPSCS - Central Region Finance Office.

NOTE: OLA no longer conducts a separate audit of the Maryland Correctional Pre-Release System due to the establishment of the DPSCS - Central Region Finance Office.

NOTE: Effective July 1, 2012, DPSCS completed a departmental reorganization which established three regions within the State, including the North Region. The financial activities of the Maryland Correctional Institution - Hagerstown, the Maryland Correctional Training Center, and the Roxbury Correctional Institution (previously audited under the DPSCS - Hagerstown Region), as well as the North Branch Correctional Institution and the Western Correctional Institution (previously audited under the DPSCS - Western Maryland Region) were reorganized under the newly created North Region.

NOTE: OLA no longer conducts a separate audit of the Patuxent Institution and Women's Facilities due to the establishment of the DPSCS - Central Region Finance Office.

NOTE: Effective July 1, 2012, DPSCS completed a departmental reorganization which established three regions within the State, including the South Region. The financial activities of the Jessup Correctional Institution, Maryland Correctional Institution - Jessup, Maryland Correctional Institution for Women, Brockbridge Correctional Facility, Jessup Pre-Release Unit, Southern Maryland Pre-Release Unit, and Eastern Pre-Release Unit, (previously audited under the DPSCS - Central Region Finance Office), as well as the Eastern Correctional Institution, and Poplar Hill Pre-Release Unit (previously audited under the DPSCS - Eastern Shore Region), and the Dorsey Run Correctional Facility were reorganized under the newly created South Region.

The financial activities of the following facilities and units that were previously audited under the DPSCS - Central Region Finance Office have since been absorbed by the South Region as a result of this reorganization: Patuxent Institution; Metropolitan Transition Center; Maryland Reception, Diagnostic and Classification Center; Baltimore Pre-Release Unit; Baltimore City Correctional Center; Central Maryland Correctional Facility; and certain activities of the Chesapeake Detention Facility.

NOTE: OLA no longer conducts a separate audit of the Western Maryland Region due to the establishment of the DPSCS - North Region.

NOTE: Effective July 1, 2009, Regulatory Services was created as a separate budgetary unit within DHMH consisting of the Health Professional Boards and Commission - State Board of Physicians - State Board of Nursing and the Office of Health Care Quality (previously included within the scope of our audits of DHMH - Office of the Secretary).

NOTE:  The Office of the Trust Clerk to the Circuit Court for Baltimore City is no longer audited separately.  Its operations are included under the Office of the Clerk of the Circuit Court for Baltimore City.

NOTE: For the audit period beginning October 15, 2009 a separate audit of DHMH - VSA will be conducted. Previously, VSA was audited and reported on as part of our audit of DHMH - Office of the Secretary.

NOTE: Chapter 49, 2016 Laws of Maryland, eliminated the requirement that OLA annually audit and evaluate the information submitted by licensees to the Maryland Lottery and Gaming Control Commission.

Supplements to the Board Response 

Rules and Regulations

Policies and Procedures

The reports referenced in this presentation are listed below.

Talbot County Public Schools (12/3/2007)

Anne Arundel County Public Schools (9/27/2007)

Washington County Public Schools (8/6/2007)

Kent County Public Schools (5/11/2007)

Related Report Dated 5/21/2008

The reports referenced in this presentation are listed below.

Department of Health and Mental Hygiene - Spring Grove Hospital Center - Possible Improper Procurement Activities Related to Certain Maintenance Projects (11/10/2008)

Department of General Services - Possible Conflict of Interest Related to Certain Architectural and Engineering Contracts (2/28/2008)