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Audit Plans & Reports

Annual Plan & Reports

The County Auditor performs several types of projects including audits, investigations, legislative fiscal analysis, and responding to research requests. Generally, our work load is based on a Risk Based Audit Plan that is prepared annually and updated throughout the year. Completed reports are available to the public to the extent that they do not violate confidentiality requirements. Please contact the County Auditor if you would like additional information.

2023
2022
2021
2020
2019
2018
2017
Prior Years

2023

FY2023 Audit Plan (PDF)

Report No.

Issue Date

Audit Name

2023-L-03 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

04/20/2023

FY2024 HCPS Budget Analysis

11/03/2022

Peer Review of the Office of the County Auditor

03/02/3023

Hotel Tax Audit - Motel 6

2023-A-19 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

06/01/2023

Audit of Zoning Requests

2023-A-18 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

04/14/2023

Audit of Grant Award and Monitoring

2023-A-17 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

04/04/2023

License Issuance and Billing Controls

09/30/2022

Exit Audit - County Attorney

10/03/2022

Exit Audit - Emergency Services Director

02/07/2023

Exit Audit - Executive Departments

02/07/2023

Exit Audit - County Council

02/07/2023

Exit Audit - County Executive

07/28/2022

Exit Audit - Procurement Director

02/27/2023

Audit of DPW Inventory Controls

10/17/2022

Audit of Banking and Investment Controls

2023-A-07 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

04/14/2023

Audit of Fleet Maintenance Management

08/02/2022

Petty Cash - Emmorton Rec & Tennis Center

08/02/2022

Petty Cash - Fallston P&R Maintenance

08/01/2022

Petty Cash - Abingdon W&S Maintenance

07/29/2022

Petty Cash - Highways Maintenance

07/29/2022

Petty Cash - Senior Centers

08/24/2022

Status of Prior Audit Findings FY2022

2022

Annual Auditor Summary FY2022 (PDF)

FY2022 Audit Plan (PDF)

Opens a New Window.

Report No.

Issue Date

Audit Name

04/20/2022

FY2023 HCPS Budget Analysis

2022-F-01(2) (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

12/27/2022

Summary of Affiliated Agencies' Financial Reports

2022-F-01(1) (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

10/25/2022

Summary of FY2022 Annual Comprehensive Financial Report to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

05/26/2022

Payroll Controls Supplemental Audit

05/19/2022

05/11/2022

05/16/2022

Audit of Hotel Occupancy Tax - La Quinta Inn & Suites Edgewood

05/19/2022

Audit of Hotel Occupancy Tax - Spencer-Silver Mansion Bed & Breakfast

03/31/2022

Audit of Capital Projects for Affiliated Agencies

03/11/2022

Audit of Cash Receipts

06/07/2022

Audit of Environmental Services Billing and Collection Controls

02/09/2022

Audit of Property Tax Billing and Collection

2022-A-10 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

09/12/2022

Audit of Purchase Card Controls

01/11/2022

Audit of Procurement Practices

03/04/2022

Audit of Payroll Controls

07/16/2021

Audit of Petty Cash - Sod Run

07/16/2021

Audit of Petty Cash - Jury Commissioner

07/16/2021

Audit of Petty Cash - Havre de Grace Senior Center

07/16/2021

Audit of Petty Cash - McFaul Activity Center

07/16/2021

Audit of Petty Cash - Amusement Park Tickets

09/23/2021

Status of Prior Audit Findings FY2021

11/01/2021

Audit of Water and Sewer Billing

2021

Annual Auditor Summary FY2021

FY2021 Audit Plan (PDF) Opens a New Window.

Report Number

Report Date

Audit Name

04/16/2021

HCPS FY2022 Budget Analysis

2021-F-01(2)(PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

12/30/2021

FY2021 Summary of Affiliated Agencies' Financial Reports

2021-F-01(1) (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

10/22/2021

FY2021 ACFR Summary
FY2021 Financial Statements to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

06/28/2021

Audit of Property Management Controls

2021-A-17 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

08/03/2021

Audit of Construction Inspections Billing Controls

03/01/2021

Sect. 214 Review - Human Resources

02/04/2021

Sect. 214 Review - Planning and Zoning

01/27/2021

Sect. 214 Review - OCED Deputy Dir.

04/12/2021

Audit of Hotel Occupancy Tax Revenue

04/02/2021

Audit of Hotel Occupancy Tax Revenue - Homewood Suites

03/26/2021

Audit of Hotel Occupancy Tax - Candlewood Suites

04/12/2021

Audit of Hotel Occupancy Tax - Red Roof Inn Aberdeen

05/17/2021

Audit of Accounts Payable Controls

03/19/2021

Audit of Tuition Reimbursement Program

2021-A-10 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

08/18/2021

Audit of Purchase Card Controls FY2021

04/12/2021

Audit of Building Permit Inspections Billing and Collection Controls

01/19/2021

Audit of Economic Development Programs

10/02/2020

Status of Prior Audit Findings 2020

08/14/2020

Audit of Petty Cash - Highways

08/18/2020

Audit of Petty Cash - Water and Sewer Maint.

08/14/2020

Audit of Petty Cash - Water Treatment Plant

08/14/2020

Audit of Petty Cash - Eng. and Water Res.

08/28/2020

Sect. 214 Review - Administration

08/28/2020

Sect. 214 Review - DPW Program Management

2020

FY2020 Annual Auditor Summary (PDF)

FY2020 Audit Plan (PDF) Opens a New Window.

Report Number

Report Date

Audit Name

10/20/2020

2020-F-01(2) PDF to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

12/30/2020

Summary of Affiliated Agencies' Financial Statements

04/21/2020

FY2021 HCPS Budget Analysis

2020-A-13 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

12/22/2020

Audit of Contract Management Controls

01/06/2020

Audit of Mobile Home Park Revenue

07/14/2020

Audit of Timekeeping and Overtime

12/03/2019

Audit of Detention Center Inmate Accounts

07/24/2020

Audit of Senior Center Revenue

11/19/2020

Audit of Purchase Card Controls FY2020

11/06/2019

Audit of Banking Controls

11/25/2019

Audit of EMS Billing Controls

07/19/2019

Audit of Petty Cash - Sod Run

07/19/2019

Audit of Petty Cash - Fallston Maintenance

07/19/2019

Audit of Petty Cash - Tennis Barn

07/19/2019

Audit of Petty Cash - DILP

09/12/2019

Status of Prior Audit Findings

2019

Audit Plan (PDF) Opens a New Window. Annual Auditor Summary (PDF)

Report Number

Report Date

Audit Name

10/18/2018

County Auditor Peer Review 2018

04/16/2019

FY2020 HCPS Budget Analysis

04/23/2019

FY2020 Proposed County Budget Analysis

2019-F-01(1)(PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

10/18/2019

Summary of FY2019 CAFR to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

2019-F-01(2) (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

12/31/2019

Summary of Affiliated Agencies Financial Reporting

2019-A-16 (PDF) to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint Opens in New Window to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint to Learn more about what federal, state, or county legislative district I am in and the name of my legislators to open the Tourism Award Process Powerpoint

10/10/2019

Audit of Recruitment and Hiring Practices

07/01/2019

Audit of Employee Separation Procedures

08/02/2019

Audit of Purchase Card Controls FY2019

06/14/2019

Audit of Grant Award and Monitoring Controls

01/29/2019

Charter Sect. 214 Review - County Council

03/19/2019

Audit of Agricultural Preservation Controls

12/06/2018

Audit of Income Tax Revenue

07/01/2019

Audit of Parks and Recreation Revenue

11/13/2018

Audit of Zoning Requests

03/01/2019

Audit of Training and Professional Development

09/11/2018

Status of Prior Audit Findings

03/08/2019

Audit of Safety and Risk Management Practices

07/18/2018

Audit of Petty Cash - Office on Aging

07/11/2018

Audit of Petty Cash - Jury Commissioner

07/11/2018

Audit of Petty Cash - Abingdon W&S

07/12/2018

Audit of Petty Cash - Highways

2018

Audit Plan (PDF) Annual Auditor Summary (PDF)

2018 Audit Reports
Report Number	Report Date	Audit Name
2018-F-01(1) (PDF)	10/30/2018	FY2018 CAFR Summary
2018-F-01(2) (PDF)	12/31/2018	Summary of Affiliated Agencies Financial Audits
2018-A-17 (PDF)	04/24/2018	Charter Section 214 Review - ICT
2018-A-16 (PDF)	06/28/2018	Audit of Cash Receipts Controls
2018-A-15 (PDF)	10/29/2018	Audit of Facility Access Controls
2018-A-14 (PDF)	08/16/2018	Audit of Real Property Tax Billing and Collection
2018-A-13 (PDF)	03/19/2018	Audit of Affiliated Agencies' Capital Projects
2018-A-12 (PDF)	08/10/2018	Audit of Financial and Ethics Disclosures
2018-A-11 (PDF)	05/11/2018	Employee Benefits Administration AUP
2018-A-10 (PDF)	12/31/2018	Audit of Purchase Card Controls FY2018
2018-A-09 (PDF)	12/20/2017	Audit of Harford Transit Cash Receipts Controls
2018-A-08 (PDF)	10/26/2017	Audit of Payrate Change Approvals
2018-A-07 (PDF)	02/15/2018	Audit of Pension Administration Controls
2018-A-05 (PDF)	10/26/2017	Audit of Public Information, Open Meetings and Records Retention Compliance
2018-A-04 (PDF)	05/23/2018	Review of Fixed Assets and Inventory Controls
2018-A-03 (PDF)	11/01/2017	Audit of Property Management Controls
2018-A-02 (PDF)	02/09/2018	Audit of Capital Projects Management
2018-A-01 (PDF)	08/22/2017	Status of Prior Audit Findings - 2017
2018-L-03 (PDF)	03/08/2018	FY2019 Analysis of HCPS Proposed Budget

2017

Audit Plan (PDF) Annual Auditor Summary (PDF)

2017 Audit Reports
Report Number	Report Date	Audit Name
2017-F-01 (1) PDF	10/25/2017	FY2017 Comprehensive Annual Financial Report
2017-F-01(2) PDF	12/22/2017	FY2017 Summary of Affiliated Agencies' Audits
2017-F-02 (PDF)	10/06/2017	FY2017 Single Audit
2017-A-22 (PDF)	07/17/2017	Audit of Petty Cash - Abingdon Water Treatment Plant
2017-A-21 (PDF)	07/06/2017	Audit of Petty Cash - Amusement Park Tickets
2017-A-18 (PDF)	07/17/2017	Audit of Petty Cash - Engineering and Water Resources
2017-A-17 (PDF)	07/10/2017	Audit of Petty Cash - Sheriff's Office
2017-A-16 (PDF)	07/10/2017	Audit of Petty Cash - Inspections, Licensing and Permits
2017-A-15 (PDF)	05/03/2017	Audit of Hotel Occupancy Tax
2017-A-14 (PDF)	07/18/2017	Audit of Accounts Payable Controls
2017-A-13 (PDF)	03/09/2017	Audit of DPW Deputy Director for W&S
2017-A-12 (PDF)	09/29/2017	Audit of Insurance Coverage Programs
2017-A-11 (PDF)	11/06/2017	Audit of Procurement Practices
2017-A-10 (PDF)	08/18/2017	Audit of Payroll Controls
2017-A-09 (PDF)	02/16/2017	Audit of License Issuance and Billing Controls
2017-A-08 (PDF)	05/01/2017	Audit of Fleet Management and Utilization
2017-A-07 (PDF)	09/5/2017	Audit of Purchase Card Controls
2017-A-06 (PDF)	01/23/2017	Audit of Grant Award and Monitoring Controls
2017-A-05C (PDF)	03/21/2017	Audit of Cable Franchise Fee - Verizon
2017-A-05B (PDF)	01/17/2017	Audit of Cable Franchise Fee - Comcast
2017-A-05A (PDF)	02/16/2017	Audit of Cable Franchise Fee - Armstrong
2017-A-04 (PDF)	09/07/2016	Status of Prior Audit Findings - 2016
2017-A-03 (PDF)	12/27/2016	Audit of Water and Sewer Billing and Collection Controls
2017-A-02 (PDF)	08/24/2016	Audit of Recreation Council Collections and Disbursements
2017-A-01 (PDF)	01/05/2017	Audit of Environmental Services Billing and Collection Controls
2017-L-03 (PDF)	04/19/2017	FY2018 HCPS Proposed Budget Analysis

Prior Years

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Contact Us

Chrystal L. Brooks

County Auditor

Email

Phone: 410-638-3161
County Auditor

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Physical Address
212 South Bond Street
Second Floor
Bel Air, MD 21014

212 South Bond Street Second Floor Bel Air MD 21014

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Phone: 410-638-3161

Fax: 410-893-4972

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Annual Plan & Reports

FY2023 Audit Plan (PDF)

Annual Auditor Summary FY2022 (PDF)

FY2022 Audit Plan (PDF)

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Annual Auditor Summary FY2021

FY2021 Audit Plan (PDF) Opens a New Window.

FY2020 Annual Auditor Summary (PDF)

FY2020 Audit Plan (PDF) Opens a New Window.

Audit Plan (PDF) Opens a New Window. Annual Auditor Summary (PDF)

Audit Plan (PDF) Annual Auditor Summary (PDF)

Audit Plan (PDF) Annual Auditor Summary (PDF)

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Chrystal L. Brooks

County Auditor

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