§ 3–405
Statutes in effect as of October 1, 2026.
Md. Code Ann., State Fin. & Proc. § 3-405 (2026)
Title 3. Budget and Management
Subtitle 4
§ 3–405LinkCopy Citation
(a)
The Unit shall provide direct assistance to Executive Departmental Units with:
(1)
four or more repeat audit findings; or
(2)
unsatisfactory audits.
(b)
The direct assistance provided under subsection (a) of this section shall include:
(1)
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;
(2)
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;
(3)
performing sample tests of implemented corrective actions, as needed; and
(4)
monitoring progress of the implementation of corrective actions until the legislative auditors return to begin the next related fiscal compliance audit.
(c)
(1)
The Unit shall establish a specialized team to provide the direct assistance required under this section.
(2)
The specialized team established in paragraph (1) of this subsection may include current State employees, current contractual employees, and external contractors.