Auditors find gaps in MOED grant accounting and local‑hiring monitoring; agency says fixes underway

City Auditor Josh Pash presented a biannual performance audit of the Mayor’s Office of Employment Development (MOED) during the Baltimore City Board of Estimates meeting on Nov. 5, 2025, identifying a primary control weakness in grant reconciliation and reporting.

Pash said the audit’s objective was “to assess the effectiveness of the control structure over nonrecurring grants,” and that auditors reviewed grant agreements, supplier contracts, onboarding, subrecipient monitoring and closeout procedures. He told the board that prior to September 2024 MOED “did not reconcile the quarterly staff report, which is used to bill a grantor, with the operating expenditures general ledger, which is our system of record.” Auditors said the reconciliation is a critical control to ensure billable expenditures are properly…