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2007 Laws of Maryland
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Ch.3
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is substituted for the former obsolete reference to the "State Department"
for accuracy.
In subsection (d)(2) of this section, the phrase "[a]ttorney's fees under this
section shall be paid out of" is substituted for the former phrase "the cost
thereof to be borne" for clarity.
In subsections (a)(1) and (c)(3) of this section, the former references to
"Baltimore City" are deleted in light of § 1-101 of this article, which
defines "county" to include Baltimore City.
Defined terms: "County" § 1-101
"Department" § 3-101
"Local department" § 3-101
"Local governing authority" § 3-101
3-602. AUDITS OF LOCAL DEPARTMENTS.
(A) BIENNIAL AUDIT.
AT LEAST ONCE EVERY 2 YEARS, THE DEPARTMENT SHALL:
(1) CONDUCT OR CONTRACT FOR A FINANCIAL AND COMPLIANCE AUDIT
OF EACH LOCAL DEPARTMENT; AND
(2) PREPARE A WRITTEN REPORT OF THE AUDIT FINDINGS.
(B) AUDITING STANDARDS.
THE AUDIT SHALL COMPLY WITH THE AUDITING STANDARDS ISSUED BY THE
INSTITUTE OF INTERNAL AUDITORS.
(C) DISTRIBUTION OF WRITTEN REPORT.
THE WRITTEN REPORT OF THE AUDIT FINDINGS SHALL BE DISTRIBUTED TO:
(1) THE LOCAL BOARD; AND
(2) THE LOCAL GOVERNING AUTHORITY.
REVISOR'S NOTE: This section is new language derived without substantive
change from former Art. 88A, § 3(a)(3).
In the introductory language of subsection (a) of this section, the reference
to the "Department" is substituted for the former reference to the "State
Department" to conform to current practice. Audits of the local
departments are performed through the Office of Inspector General in the
Department.
In the introductory language of subsection (c) of this section, the former
phrase "as appropriate" is deleted as surplusage.
In subsection (c)(1) of this section, the defined term "local board" is
substituted for the former reference to the "local board or commission of
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