# State Finance and Procurement (GSF)

## Title 3. Budget and Management

### Subtitle 4

#### Section 3-406

(a) On or before October 1 each year, the Unit shall submit an annual report to the Joint Audit and Evaluation Committee, in accordance with Sec. 2-1257 of the State Government Article, on all audit findings for Executive Departmental Units under examination.

(b) The report shall include the following information for each finding:

  (1) the recommendations of the Office of Legislative Audits;

  (2) the number of years that a repeat finding remains unresolved;

  (3) the projected completion date for resolution of a finding;

  (4) information on unresolved findings, including the reason a finding is unresolved; and

  (5) the progress of corrective actions that includes whether the finding is unresolved, in progress, or resolved.

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Md. Code Ann., State Fin. & Proc. (as displayed at mgaleg.maryland.gov, October 16, 2026)