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2007 Laws of Maryland
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Ch. 7
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2-1221.
(a) A fiscal/compliance audit conducted by the Office of Legislative Audits
shall include:
(1) examining financial transactions and records and internal controls;
(2) evaluating compliance with applicable laws and regulations;
(3) examining electronic data processing operations; and
(4) evaluating compliance with applicable laws and regulations
relating to the acquisition of goods and services from Maryland Correctional
Enterprises.
(b) A performance audit conducted by the Office of Legislative Audits may
include:
(1) evaluating the efficiency, effectiveness, and economy with which
resources are used;
(2) determining whether desired program results are achieved; and
(3) determining the reliability of performance measures, as defined in
§ 3-1001(g) of the State Finance and Procurement Article, identified in:
(i) the managing for results agency strategic plan developed
under § 3-1002(c) of the State Finance and Procurement Article; or
(ii) the StateStat agency strategic plan developed
under § 3-1003(C) § 3-1003(d) of the state finance and procurement
Article.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
June 1, 2007.
Approved by the Governor, April 10, 2007.
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-686-
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