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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
10/19/2023 Fiscal Compliance Maryland Department of Health - Office of the Secretary and Other Units
11/14/2023 Presentations to the Legislature Presentation to the Joint Audit and Evaluation Committee - Summary of Reports Issued and Recommended Committee Action - December 1, 2022 to October 31, 2023
11/14/2023 Presentations to the Legislature Presentation to the Joint Audit and Evaluation Committee - Maryland Department of Health - Office of the Secretary and Other Units
01/19/2024 Special Reports and Letters Statewide Review of Budget Closeout Transactions for Fiscal Year 2023
01/29/2024 Presentations to the Legislature Presentation to the Senate Budget and Taxation Subcommittee - Maryland Department of Health - Office of the Secretary and Other Units
04/29/2024 Special Reports and Letters Review of the Findings and Report by the State Chief Information Security Officer of Actions Taken by Eight Agencies to Resolve Certain Repeat Audit Findings in Response to the April 2023 Joint Chairmen’s Report
05/07/2024 Special Reports and Letters Maryland Department of Health - Office of the Secretary and Other Units - Follow-up Review Status