§ 3–602
Statutes in effect as of October 1, 2026.
Md. Code Ann., Hum. Servs. § 3-602 (2026)
Title 3. Local Departments of Social Services
Subtitle 6. Miscellaneous Provisions
§ 3–602LinkCopy Citation
(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.