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Council approves FY27 audit plan; auditor reports procurement and process reviews
Summary
The Harford County Council approved Resolution 012-26 to authorize the FY2027 audit plan and heard the auditorupdate, which flagged procurement documentation lapses and recommended periodic review to prevent fragmented purchases that bypass competitive thresholds.
The Harford County Council unanimously approved Resolution 012-26 on June 16, authorizing the county auditor to conduct performance and operational audits in fiscal year 2027.
Auditor briefing: County auditor (presenting the audit plan) described the FY27 scope and summarized FY26 work the office completed or is tracking. Key findings and planned projects included:
- Water and sewer benefit assessments: no issues with billing amounts were found, but staff must provide annual summaries to council per county code. - Payroll controls following Workday implementation: controls testing found no payment timing or calculation issues during the transition. - Procurement practices: the auditor reported two findings in a recent procurement review: (1) several contracts lacked final signed documents, and (2) some spending patterns indicated smaller, department-level purchases could unintentionally aggregate above the $25,000 threshold that triggers a more competitive procurement process. The auditor recommended management implement additional periodic reviews to detect and prevent fragmented purchases.
The auditor also reported on completed audits (insurance coverage, affiliated agencies) and ongoing projects (economic development loan/grant review, hotel occupancy tax reviews, purchase card controls). Council members thanked the auditor and recognized a long-serving staff member who is retiring at the end of June.
The resolution and audit plan passed on a roll-call vote recorded in the meeting minutes. Councilmembers said they expect the auditor to return with findings as specific projects conclude.
