Bill > SB230

This bill modifies the audit requirements for local departments of social services by changing the audit frequency from once every 3 years to once every 4 years, with the option for the Office of the Inspector General (OIG) in the Department of Human Services to conduct more frequent audits on a case-by-case basis. The bill introduces a structured approach for determining audit intervals, requiring the OIG to consider factors such as the materiality and risk profile of the local department's programs, prior audit findings, and other risk-related considerations. The OIG will still be required to conduct financial and compliance audits that adhere to standards set by the Institute of Internal Auditors, and will continue to prepare written audit reports that are distributed to the local board and local governing authority. This change aims to potentially reduce the administrative burden on local departments while maintaining oversight by allowing flexibility in audit scheduling based on individual department risk assessments. The bill is set to take effect on October 1, 2025.

Budget and Finance

Finance (S)

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0230?ys=2025RS