Harford County audit staff report no findings in payroll and MES billing audits

The Harford County Office of the County Auditor reported to its Audit Advisory Board on May 26 that recent audits of payroll controls and Environmental Services billing and collections turned up no reportable findings.

Brad DeLauder, who reviewed the status of the FY2026 audit plan, told the board 11 projects are complete, one is in wrap-up, three are in progress and one has not yet started. He said the Hotel Occupancy Tax audit’s anticipated completion was extended to August at Treasury’s request.

DeLauder summarized the Payroll Controls audit’s objectives — ensuring employees are paid correctly, leave balances are maintained, deductions are disbursed timely, and payroll costs are allocated to correct departmental accounts — and said the audit identified no findings. The board stated it was satisfied with the results.

Sarah Self summarized the audit of Environmental Services billing and collections, describing objectives that included verifying that Maryland Environmental Services collected correct rates, that waste haulers were inspected, bonded and approved by Harford County, and that the County received revenue collected by MES and paid correct labor and expense costs as billed by MES. Self reported no reportable findings; the board expressed satisfaction.

DeLauder also noted that audits of Procurement Practices and Economic Development Loan and Grant Programs were delayed until May and June, respectively, while the remaining audits in the FY2026 plan are expected to proceed on schedule. An Exit Audit related to the separation of the Director of Inspections, Licensing, and Permits was added to the plan and is described separately by the Office.

The Audit Advisory Board took no formal vote at the meeting on these items and recorded no objections to the audit findings. The meeting adjourned at 4:45 p.m.; the next board meeting is scheduled for Sept. 1, 2026.