Office of Legislative Audits Department of Legislative Services Office of Legislative Audits
Office of Legislative Audits
Feb 14, 2016
Office of Legislative Audits. OLA has 4 Divisions. . Types of Audits Fiscal Compliance Performance Fraud Investigations. Scope of Audits. Fiscal Compliance Audits Examine financial transactions and records Evaluate internal controls Determine compliance with laws and regulations - PowerPoint PPT Presentation
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Office of Legislative AuditsDepartment of Legislative Services
Office of Legislative Audits
Office of Legislative AuditsDepartment of Legislative Services
Legislative Auditor
Deputy Legislative
Auditor
Fiscal Compliance Performance Information
Systems
Quality Assurance & Professional Development
OLA has 4 Divisions.
Office of Legislative AuditsDepartment of Legislative Services
Types of Audits• Fiscal Compliance• Performance• Fraud Investigations
Office of Legislative AuditsDepartment of Legislative Services
Scope of AuditsFiscal Compliance Audits
– Examine financial transactions and records – Evaluate internal controls– Determine compliance with laws and
regulations– Audits are required by law every 3 years for
each Executive & Judicial Branch agency
Office of Legislative AuditsDepartment of Legislative Services
Scope of AuditsPerformance Audits
– Evaluate the efficiency, effectiveness, and economy with which State resources are used
– Determine whether desired program results are achieved
– Determine the reliability of performance measures
Office of Legislative AuditsDepartment of Legislative Services
OLA Fraud
Hotline
Office of Legislative AuditsDepartment of Legislative Services
Report Statistics• On average, 80 to 90 audit reports issued
annually• Consisting of approximately 280 individual
findings• Reports are public and available via
http://www.ola.state.md.us
Office of Legislative AuditsDepartment of Legislative Services
We audit over 200 Maryland State agencies and programs.
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - MD State Police
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - Medicaid
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - MD Comptroller’s Office
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - Motor Vehicle Administration
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - UMCP
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - Department of Natural Resources
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - Local Courthouses
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - Foster Care
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits – Local School Boards
K-12
Office of Legislative AuditsDepartment of Legislative Services
OLA Audits - Maryland State Lottery
Office of Legislative AuditsDepartment of Legislative Services
OLA WebsiteVisit our website to read our audit reportsor obtain more information about OLA.
www.ola.state.md.us
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