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Series Information
BALTIMORE CITY
BALTIMORE CITY ARCHIVES
(Department of Audits)
1926-2023
BRG61

Series Description

Initial responsibility for municipal auditing activities lay with the register (BRG32). Mounting duties in this area compelled the establishment in 1852 of a City Auditor (BRG6), an office that was responsible for auditing municipal tax collections. The following year, however, the auditor's duties were changed to tax collection only, and all other auditing duties were transferred back to the register. Another administrative change occurred in 1857 with creation of the comptroller's office (BRG43). The comptroller, along with other powers, acquired complete control over all auditing procedures. In 1898, the new city charter provided for the position of an audit clerk under the comptroller. The clerk assumed most of the comptroller's auditing duties. From 1926 until 1964 the audit function was removed from the comptroller to an independent city auditor, but in 1964 a Bureau of Audits was re-created and placed again under the Comptroller, where it is situated today.


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DateSeries NameDescriptionMSA Citation
  Details1959-1974Administrative files

Records relate chiefly to audits of various municipal agencies. There is information relating to budgets, special appropriations, contracts and allegations of fraud and financial misconduct. Material relating to the Department of Audits' daily internal operations, such as policy statements and personnel actions, is also available. Note: the files up to 1964 were bound by the Department into multiple volumes. These volumes are described within, but have been missing since the 1980s or prior.

BRG61-1
  Details1926-1932, 1944Historical audit reports

This series contained carbon copies of reports of annual audit findings on the financial records of various city departments and major revenue accounts, compiled for the years 1926 through 1932. A volume for 1944 contained the report to Mayor Theodore McKeldin concerning the special examination of the accounts of the employees' retirement system undertaken by the Bureau of Audits.

Departments covered by the reports include the free public bath commission, Enoch Pratt Free Library, police, sheriff, board of park commissioners, harbor master, board of school commissioners, fireman's pension fund, and the commissioners of finance and city register. Among the major revenue accounts represented are rentals, street opening and footway paving assessments, markets, and various types of taxes including real estate, flat water, tangible and tangible personal, intangible, special paving, and Maryland corporation.

BRG61-2
  Details2020-2024Financial and performance audit reportsReports documenting performance and financial audit findings for city agencies, departments, and programs. BRG61-3
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