Reports and Publications Search Tool(Available from 7/1/2007 to present)

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Fiscal compliance audits are conducted of all agencies within the Executive and Judicial Branches of State government at least once every three to four years. These audits evaluate internal controls and compliance with State laws and regulations and primarily focus on fiscal operations, information systems, and programs with financial impact on the State.

Performance audits are conducted as required by statute, at the discretion of the Legislative Auditor, or when requested by the Maryland General Assembly’s Joint Audit and Evaluation Committee or the Executive Director of the Department of Legislative Services. The purpose of a performance audit is 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.

Special reviews are conducted as required by statute, when requested by the Maryland General Assembly’s Joint Audit and Evaluation Committee, or at the discretion of the Legislative Auditor. These special reviews include follow-up reviews of certain audit reports to determine the extent to which action has been taken by an agency to implement audit report recommendations. Special reviews are generally less comprehensive than audits.

Financial management audits are conducted of Maryland's 24 local school systems at least once every 6 years, unless an exemption has been granted as provided for in statute. These audits assess the financial management practices of the local school systems.

OLA operates a fraud hotline to receive allegations of fraud, waste, and abuse of State resources. Investigations are conducted to determine whether fraud, waste, or abuse has occurred.

Legislative Audit Bulletins are issued periodically to inform members of the Maryland General Assembly of OLA’s recently issued reports and to highlight significant findings.

OLA presents information on reports or other matters of interest to the Maryland General Assembly (MGA) at public hearings. During the MGA’s ninety-day session, most presentations are made to the Senate Budget and Taxation Committee and the House Appropriations Committee (or their subcommittees) in conjunction with State agency budget hearings. During the interim, presentations are made to OLA's oversight committee, the Joint Audit and Evaluation Committee, and other committees upon request.


Date Type Title
01/29/2013 Local School Systems Allegany County Public Schools
01/05/2007 Local School Systems Allegany County Public Schools
06/25/2014 Local School Systems Anne Arundel County Public Schools
09/27/2007 Local School Systems Anne Arundel County Public Schools
09/28/2012 Local School Systems Baltimore City Public School System
01/09/2006 Local School Systems Baltimore City Public School System
07/02/2015 Local School Systems Baltimore County Public Schools
10/15/2008 Local School Systems Baltimore County Public Schools
07/20/2016 Local School Systems Calvert County Public Schools
07/01/2009 Local School Systems Calvert County Public Schools
11/02/2016 Local School Systems Caroline County Public Schools
NOTE: In accordance with Chapter 261, 2016 Laws of Maryland, this system has obtained an exemption from one audit which extends the time until the next audit from 6 years to 12 years.
04/27/2010 Local School Systems Caroline County Public Schools
03/20/2012 Local School Systems Carroll County Public Schools
01/05/2007 Local School Systems Carroll County Public Schools
07/26/2017 Local School Systems Cecil County Public Schools
09/10/2009 Local School Systems Cecil County Public Schools
02/13/2017 Local School Systems Charles County Public Schools
07/01/2010 Local School Systems Charles County Public Schools
11/15/2017 Local School Systems Dorchester County Public Schools
NOTE: In accordance with Chapter 261, 2016 Laws of Maryland, this system has obtained an exemption from one audit which extends the time until the next audit from 6 years to 12 years.
01/10/2011 Local School Systems Dorchester County Public Schools
04/07/2015 Local School Systems Frederick County Public Schools
06/04/2008 Local School Systems Frederick County Public Schools
11/18/2016 Local School Systems Garrett County Public Schools
NOTE: In accordance with Chapter 261, 2016 Laws of Maryland, this system has obtained an exemption from one audit which extends the time until the next audit from 6 years to 12 years.
09/17/2010 Local School Systems Garrett County Public Schools
01/29/2015 Local School Systems Harford County Public Schools
05/30/2008 Local School Systems Harford County Public Schools
10/17/2016 Local School Systems Howard County Public School System
10/23/2009 Local School Systems Howard County Public School System
05/13/2013 Local School Systems Kent County Public Schools
05/11/2007 Local School Systems Kent County Public Schools
05/19/2016 Local School Systems Montgomery County Public Schools
01/15/2009 Local School Systems Montgomery County Public Schools
02/19/2014 Local School Systems Prince George's County Public Schools
01/10/2006 Local School Systems Prince George's County Public Schools
10/25/2011 Local School Systems Queen Anne's County Public Schools
10/23/2006 Local School Systems Queen Anne's County Public Schools
09/15/2014 Local School Systems Somerset County Public Schools
NOTE: In accordance with Chapter 261, 2016 Laws of Maryland, this system has obtained an exemption from one audit which extends the time until the next audit from 6 years to 12 years.
03/25/2010 Local School Systems Somerset County Public Schools
09/21/2015 Local School Systems St. Mary's County Public Schools
04/09/2009 Local School Systems St. Mary's County Public Schools
07/17/2013 Local School Systems Talbot County Public Schools
NOTE: In accordance with Chapter 261, 2016 Laws of Maryland, this system has obtained an exemption from one audit which extends the time until the next audit from 6 years to 12 years.
12/03/2007 Local School Systems Talbot County Public Schools
06/10/2013 Local School Systems Washington County Public Schools
08/06/2007 Local School Systems Washington County Public Schools
03/05/2014 Local School Systems Wicomico County Public Schools
12/08/2008 Local School Systems Wicomico County Public Schools
06/06/2017 Local School Systems Worcester County Public Schools
NOTE: In accordance with Chapter 261, 2016 Laws of Maryland, this system has obtained an exemption from one audit which extends the time until the next audit from 6 years to 12 years.
11/01/2010 Local School Systems Worcester County Public Schools
05/16/2018 Local School Systems Carroll County Public Schools
08/01/2018 Local School Systems Queen Anne's County Public Schools
10/17/2018 Local School Systems Baltimore City Public School System
03/11/2019 Local School Systems Prince George's County Public Schools
05/14/2019 Local School Systems Washington County Public Schools
07/12/2019 Local School Systems Allegany County Public Schools
10/24/2019 Local School Systems Anne Arundel County Public Schools
12/05/2019 Local School Systems Frederick County Public Schools
07/06/2020 Local School Systems Kent County Public Schools
10/08/2020 Local School Systems Wicomico County Public Schools
11/19/2020 Local School Systems Baltimore County Public Schools
03/24/2021 Local School Systems Harford County Public Schools