Bill > SB858

This bill establishes an Audit and Finance Compliance Unit within the Department of Budget and Management to oversee and improve how state agencies address findings from audits conducted by the Office of Legislative Audits. The Unit will monitor agencies' efforts to correct these audit findings, which are issues identified during an audit that require attention. The Governor is required to implement systems to track these correction efforts, and the Unit will assist agencies by providing objective assessments of their corrective actions and monitoring their progress. The Unit is also authorized to take proactive steps, such as offering advice and support, to help agencies prevent future audit findings. Specifically, the Unit must provide direct assistance to agencies with four or more repeated audit findings or when requested by the Joint Audit and Evaluation Committee, which will involve helping develop corrective actions, reviewing resolutions, testing implemented actions, and tracking progress. To enhance transparency, the Unit will maintain a public dashboard on its website detailing current and repeat audit findings, including recommendations, the duration of unresolved issues, projected completion dates, reasons for delays, and a visual representation of progress, with the dashboard to be fully operational by October 1, 2027.

Budget and Finance

Audit and Evaluation (Other)

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0858?ys=2026RS