The mission of the Office of Audits (OOA) is to provide an independent, objective assurance and
consulting services designed to add value and improve the Department’s operations. OOA helps the
agency accomplish its objectives by bringing a systematic disciplined approach to evaluate and improve
the effectiveness of risk management, control, and governance processes. To accomplish our objective,
the OOA provides analyses, audits, recommendations, counsel, and information concerning the activities
reviewed.
The OOA is responsible for developing policies and procedures for financial and compliance audits of
state and federal funds disbursed by the Maryland State Department Education (MSDE) and for
performing audits in accordance with those procedures. The OOA conducts audits and reviews of state
and federal funds distributed through MSDE to ensure compliance with policies, laws, procedures, and
regulations. The OOA also provides technical assistance to external independent auditors such as Office
of Legislative Audits (OLA), Certified Public Accounting (CPA) firms performing the Single Audit, and
Office of the Inspector General for Education (OIGE). OOA also maintains communication with LEAs
regarding audit results and provides technical assistance to LEAs regarding compliance with educational
program requirements that are subject to audit.
The OOA is currently comprised of 13 professional audit positions and one administrative support
position. The OOA consists of three units: Internal Audit Unit, Federal Audit Unit and State Aid Unit.
Within these three units, the OOA conducts performance audits, financial audits, non-audit services, and
follow up reviews.
Internal Audit Unit
The Internal Audit Unit is responsible for directing the design and implementation of complex
comprehensive internal audits and reviews of MSDE divisions. The Internal Audit Unit also performs
ongoing monitoring and follow up on the implementation of MSDE corrective action plans as a result of
audit findings.
Federal Unit
The Federal Unit is responsible for the reviewing and evaluating the independent financial auditsobtained by LEAs and MSDE’s subrecipients through desk reviews and quality control reviews. The desk
review is performed to determine whether the independent financial reports and audits of MSDE
subrecipients satisfy the reporting requirements established in COMAR and the Uniform Guidance.
State Aid Unit
The State Aid Unit is responsible for planning and performing financial and compliance audits of state
aid to education program funding provided to LEAs. The state aid audits include evaluating data
collection procedures that affect the establishment of state aid appropriations.
Contact:
Channel Sumpter
Director of Audit, Office of Audits
Office: (410) 767-0104
channel.sumpter@maryland.gov