In this subtitle, “Unit” means the Audit and Finance Compliance Unit.

There is an Audit and Finance Compliance Unit in the Department.

In accordance with § 2–1224(h)(1) of the State Government Article, the Governor shall implement systems and processes to monitor the efforts of the Executive Departmental Units to correct audit findings reported by the Office of Legislative Audits. The Unit is responsible for monitoring the efforts of Executive Departmental Units in correcting audit findings reported by the Office of Legislative Audits in accordance with Title 2, Subtitle 12, Part IV of the State Government Article.

In carrying out its responsibilities, the Unit shall assist Executive Departmental Units with the resolution of audit findings by: providing objective assessment of corrective actions; and monitoring progress in the implementation of corrective actions. The Unit may provide guidance, coordination, and technical assistance to Executive Departmental Units to strengthen efforts to address and prevent audit findings and to strengthen internal controls and compliance practices.

The Unit shall provide direct assistance to Executive Departmental Units with: four or more repeat audit findings; or unsatisfactory audits. The direct assistance provided under subsection (a) of this section shall include: as soon as practicable, a review of the timeline developed by the Executive Departmental Unit for the implementation of corrective actions for each recommendation to ensure that the timeline has achievable completion dates; a review of resolution actions on each finding with a focus on repeat and significant findings to provide advice and support in assisting with the development of corrective actions; performing sample tests of implemented corrective actions, as needed; and monitoring progress of the implementation of corrective actions until the legislative auditors return to begin the next related fiscal compliance audit. The Unit shall establish a specialized team to provide the direct assistance required under this section. The specialized team established in paragraph (1) of this subsection may include current State employees, current contractual employees, and external contractors.

On or before October 1 each year, the Unit shall submit an annual report to the Joint Audit and Evaluation Committee, in accordance with § 2–1257 of the State Government Article, on all audit findings for Executive Departmental Units under examination. The report shall include the following information for each finding: the recommendations of the Office of Legislative Audits; the number of years that a repeat finding remains unresolved; the projected completion date for resolution of a finding; information on unresolved findings, including the reason a finding is unresolved; and the progress of corrective actions that includes whether the finding is unresolved, in progress, or resolved.

The Secretary may adopt regulations to carry out this subtitle.