§ 3-602
148 words·~1 min read·
/md/human-services/3-602A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§3–602.
(a)The Office of the Inspector General in the Department shall conduct or contract for a financial and compliance audit of each local department at an interval of 4 years unless the Office of the Inspector General determines, on a case–by–case basis, that an audit occur at an interval of 3 years.
(b)In determining the audit interval for a local department, the Office of the Inspector General shall take into consideration:
(1)the materiality and risk profile of the local department’s programs and fiscal activities;
(2)the nature and extent of prior audit findings of the local department; and
(3)any other factor related to risk.
(c)The audit shall comply with the auditing standards issued by the Institute of Internal Auditors.
(d)A written report of the audit findings shall be prepared and distributed to:
(1)the local board; and
(2)the local governing authority.