{"data":{"id":"us-md/md.-code-human-services-3-602","jurisdiction":"us-md","citation":"Md. Code, Human Services § 3–602","heading":"","body":"(a) The Office of the Inspector General in the Department shall conduct or contract for a financial and compliance audit of each local department at an interval of 4 years unless the Office of the Inspector General determines, on a case–by–case basis, that an audit occur at an interval of 3 years.\n(b) In determining the audit interval for a local department, the Office of the Inspector General shall take into consideration:\n(1) the materiality and risk profile of the local department’s programs and fiscal activities;\n(2) the nature and extent of prior audit findings of the local department; and\n(3) any other factor related to risk.\n(c) The audit shall comply with the auditing standards issued by the Institute of Internal Auditors.\n(d) A written report of the audit findings shall be prepared and distributed to:\n(1) the local board; and\n(2) the local governing authority.","path":["Article - Human Services"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ghu\u0026section=3-602","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:17Z","sha256":"47b3a0cafd6cbb8a533a5308bf4e9e58c98afdb1c5f5004b63d156dde6ad9342","source_id":"us-md","stale":false,"prev":"us-md/md.-code-human-services-3-601","next":"us-md/md.-code-human-services-4-101"},"notice":"GroundRules: Original legal text. Not legal advice."}