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 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 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 Committee, and other committees upon request.