Program Fraud. The OIG shall provide a uniform level of prevention and investigation services relating to program fraud, including suspected fraudulent activities by customers, throughout the Department and local departments. Employee and Contractor Investigations. The OIG shall provide a uniform level of investigative services involving allegations of misconduct by Department and local department staff, contractors, and contractors' employees. Internal Audit. The OIG shall provide the following internal audit functions: Conduct internal audits throughout the Department and local departments which include: Financial, Compliance, and Performance; Conduct financial and compliance audits of the 24 local departments every 3 years; Provide independent and objective assessments regarding the Department's and local departments' operations to the Secretary; Assist the Department and local departments in evaluating and improving risk management, controls, and process management; and Monitor and, when applicable, review the implementation of the Department's and local departments' corrective action plans in response to State and federal audits. Overpayment. The OIG shall provide overpayment functions by calculating and establishing overpayments as a result of an OIG investigation in accordance with overpayment procedures as described in COMAR 07.03.14.03A and D(2)(a) and (b).