Maryland § 3-602

§ 3-602.

    (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.

    (b)    In determining the audit interval for a local department, the Office of the Inspector General shall take into consideration:

        (1)    the materiality and risk profile of the local department’s programs and fiscal activities;

        (2)    the nature and extent of prior audit findings of the local department; and

        (3)    any other factor related to risk.

    (c)    The audit shall comply with the auditing standards issued by the Institute of Internal Auditors.

    (d)    A written report of the audit findings shall be prepared and distributed to:

        (1)    the local board; and

        (2)    the local governing authority.