1. Office of Legislative Audits Department of Legislative Services Office of Legislative Audits

2. Office of Legislative Audits Department of Legislative Services OLA has 4 Divisions.

3. Office of Legislative Audits Department of Legislative Services

4. Types of Audits Fiscal Compliance Performance Fraud Investigations

5. Office of Legislative Audits Department 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

6. Office of Legislative Audits Department 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

7. Office of Legislative Audits Department of Legislative Services OLA Fraud Hotline

8. Office of Legislative Audits Department 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 http://www.ola.state.md.us

9. Office of Legislative Audits Department of Legislative Services We audit over 200 Maryland State agencies and programs.

10. Office of Legislative Audits Department of Legislative Services OLA Audits – UMES

11. Office of Legislative Audits Department of Legislative Services OLA Audits - MD State Police

12. Office of Legislative Audits Department of Legislative Services OLA Audits - Salisbury University

13. Office of Legislative Audits Department of Legislative Services OLA Audits - Medicaid

14. Office of Legislative Audits Department of Legislative Services OLA Audits - MD Comptrollers Office

15. Office of Legislative Audits Department of Legislative Services OLA Audits - University of Baltimore

16. Office of Legislative Audits Department of Legislative Services OLA Audits - Motor Vehicle Administration

17. Office of Legislative Audits Department of Legislative Services OLA Audits - UMCP

18. Office of Legislative Audits Department of Legislative Services OLA Audits - Department of Natural Resources

19. Office of Legislative Audits Department of Legislative Services OLA Audits - Local Courthouses

20. Office of Legislative Audits Department of Legislative Services OLA Audits - Towson University

21. Office of Legislative Audits Department of Legislative Services OLA Audits - Foster Care

22. Office of Legislative Audits Department of Legislative Services OLA Audits – Local School Boards K-12

23. Office of Legislative Audits Department of Legislative Services OLA Audits - Morgan State University

24. Office of Legislative Audits Department of Legislative Services OLA Audits - Maryland State Lottery

25. Office of Legislative Audits Department of Legislative Services OLA Website Visit our website to read our audit reports or obtain more information about OLA. www.ola.state.md.us