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 Audits
Fiscal 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 Audits
Performance 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 Website
Visit our website to
read our audit reports
or obtain more
information about OLA.
www.ola.state.md.us
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