Office of the Inspector General - About Us

Independence

To ensure independence, the Office of the Inspector General reports directly to the six-member body of Commissioners; three each appointed by the County Executives of Montgomery and Prince George’s.  Additionally, auditors have no authority over, or responsibility for, any of the activities/operations audited, and shall not perform accounting or other operational functions outside their team that might require subsequent audit.

The Office of the Inspector General are experts in understanding organizational risks and internal controls available to mitigate these risks.  They assist management in understanding these topics and provide recommendations for improvements.  Due to our unique and objective perspective, in-depth organizational knowledge, and application of sound audit and consulting principles, we are well positioned to provide valuable support and assurance to the WSSC and its oversight entities.

Certifications

The WSSC Office of the Inspector General is comprised of seven (7) Internal Auditors and two (2) Administrative Assistants.  To date, internal auditors have earned one or more of the following professional certifications:  Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Certified Information Systems Auditor (CISA), Certified Government Auditing Professional (CGAP), Certification in Control Self-Assessment (CCSA), Certified Inspector General Auditor (CIGA), and Certification in Risk Management Assurance (CRMA).  

All auditors are required to be CFEs in order to perform sensitive Fraud, Waste & Abuse Hotline investigations.  

Professional Organizations

Office of the Inspector General staff members are actively involved in the following professional organizations in an effort to stay abreast of the skills, knowledge, and abilities required to provide world-class services:

• American Institute of Certified Public Accountants
• Association of Certified Fraud Examiners
• Information Systems Audit and Control Association
• Institute of Internal Auditors
• National Association of Local Government Auditors
• Maryland Association of Certified Public Accountants

Fraud, Waste & Abuse Hotline

WSSC prohibits any conduct constituting fraud, waste, and abuse and encourages such known or suspected activities to be reported without fear of retaliation.  The WSSC Fraud, Waste & Abuse Hotline is available to employees and the public 24 hours a day, 7 days per week, and 365 days per year.  Allegations of fraud, waste, abuse or ethical improprieties can be reported anonymously via the telephone at 1-877-WSSCFWA     (1-877-977-2392) or the web at Fraud, Waste and Abuse hotline.

Depending on the nature of the alleged fraud, waste, or abuse, different groups within the WSSC will have varying responsibilities and roles for detecting, reporting, investigating, and correcting the alleged irregularity.

Hotline investigations are primarily conducted by the Office of the Inspector General, WSSC Police Department Investigative Unit, Ethics Office, and Equal Employment Opportunities (EEO) Office.  Each investigator possesses the experience or has obtained training necessary to conduct such sensitive examinations.

The status of Hotline investigations is shared publicly during Commission and Audit Committee Meetings on a quarterly basis by the Director of the Office of the Inspector General.

Risk-Based Audit Plans

The Office of the Inspector General takes an enterprise-wide approach to assessing risk in order to determine the priorities of the internal audit activity.  Each risk assessment undertaken contributes to the development of a risk-based audit work plan that helps the Commission mitigate risk and ultimately achieve its strategic objectives.  A vital part of the risk assessment process entails gathering relevant information from various resources, assessing the associated risk factors, and weighting the information gathered through defined impact and likelihood calculations. 

Although appointed by the six-member body of WSSC Commissioners, as required by law, the Director of the Office of the Inspector General is solely responsible for developing each risk-based plan; as well as communicating the plans resource requirements, and ensuring that the Office of the Inspector General resources are appropriate, sufficient, and effectively deployed to achieve the approved plan.

Commission Audits

Each fiscal year a certified public accounting firm licensed to practice in the State audits the books and accounts of the Commission.  In an effort to promote transparency, the results of each Commission audit is filed annually with the county executives and county councils of Montgomery County and Prince George’s County, the Montgomery County and Prince George’s County Senate and House delegations to the Maryland General Assembly, along with current financial statements.  Additionally, these reports and financial statements are published on WSSC’s website for public viewing.

External Peer Reviews

The Office of the Inspector General upholds the U.S. Government Accountability Office’s Generally Accepted Government Auditing Standards (GAGAS) and the Council of the Inspectors General on Integrity & Efficiency's Quality Standards for Investigations.  These Standards, specifically GAGAS 5.155, state each audit organization conducting engagements in accordance with GAGAS  must obtain an external peer review conducted by reviewers independent of the audit organization being reviewed. The peer review should be sufficient in scope to provide a reasonable basis for determining whether, for the period under review, (1) the reviewed audit organization’s system of quality management was suitably designed and (2) the organization is complying with its system of quality management so that it has reasonable assurance that it is fulfilling its responsibilities in accordance with professional standards and performing and reporting in conformity with such standards in all material respects. An external peer review is performed at least once every three years.

The results of the 2022 Peer Review confirm WSSC’s Office of the Inspector General conforms with GAGAS and is permitted to include the following world-class distinction statement in its issued audit reports: “The OIG conducted the audit in accordance with the U.S. Government Accountability Office’s Generally Accepted Government Auditing Standards (GAGAS).”

County Inspector General Audits

According to Maryland Public Utilities Article §17-401 (b), the county council or county executive of Montgomery County or Prince George’s County may, in person or by a duly authorized agent, audit and examine the books and records of the Commission. 

Transparency

In our continued effort to promote transparency, the Inspector General provides monthly activity reports during each live video-streamed open session Commission Meeting. The information reported includes the status of Fraud, Waste & Abuse Hotline cases, audit projects , resources, and follow-up activities.  Each OIG Monthly Activity Report is published on the web before each Commission Meeting and remain available as hyperlinks to Commission Meeting Agendas.