| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. | |
| 4 | 4 | [Brackets] indicate matter deleted from existing law. | |
| 5 | - | Underlining indicates amendments to bill. | |
| 6 | - | Strike out indicates matter stricken from the bill by amendment or deleted from the law by | |
| 7 | - | amendment. | |
| 8 | 5 | *sb0230* | |
| 9 | 6 | ||
| 10 | 7 | SENATE BILL 230 | |
| 11 | 8 | O1 5lr0345 | |
| 12 | 9 | (PRE–FILED) CF HB 251 | |
| 13 | 10 | By: Chair, Finance Committee (By Request – Departmental – Human Services) | |
| 14 | 11 | Requested: October 3, 2024 | |
| 15 | 12 | Introduced and read first time: January 8, 2025 | |
| 16 | 13 | Assigned to: Finance | |
| 17 | - | Committee Report: Favorable with amendments | |
| 18 | - | Senate action: Adopted | |
| 19 | - | Read second time: February 2, 2025 | |
| 20 | 14 | ||
| 21 | - | ||
| 15 | + | A BILL ENTITLED | |
| 22 | 16 | ||
| 23 | 17 | AN ACT concerning 1 | |
| 24 | 18 | ||
| 25 | 19 | Human Services – Local Departments of Social Services – Audits 2 | |
| 26 | 20 | ||
| 27 | 21 | FOR the purpose of altering the frequency with which the Office of the Inspector General 3 | |
| 28 | 22 | in the Department of Human Services conducts or contracts for financial and 4 | |
| 29 | 23 | compliance audits of local departments of social services; and generally relating to 5 | |
| 30 | 24 | audits of local departments of social services. 6 | |
| 31 | 25 | ||
| 32 | 26 | BY repealing and reenacting, with amendments, 7 | |
| 33 | 27 | Article – Human Services 8 | |
| 34 | 28 | Section 3–602 9 | |
| 35 | 29 | Annotated Code of Maryland 10 | |
| 36 | 30 | (2019 Replacement Volume and 2024 Supplement) 11 | |
| 37 | 31 | ||
| 38 | 32 | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12 | |
| 39 | 33 | That the Laws of Maryland read as follows: 13 | |
| 40 | 34 | ||
| 41 | 35 | Article – Human Services 14 | |
| 42 | 36 | ||
| 43 | 37 | 3–602. 15 | |
| 44 | 38 | ||
| 45 | 39 | (a) [At least once every 3 years, the] THE Office of the Inspector General in the 16 | |
| 46 | 40 | Department shall[: 17 | |
| 47 | - | 2 SENATE BILL 230 | |
| 41 | + | ||
| 42 | + | (1) conduct or contract for a financial and compliance audit of each local 18 | |
| 43 | + | department; and 19 | |
| 44 | + | ||
| 45 | + | (2) prepare a written report of the audit findings] CONDUCT OR 20 | |
| 46 | + | CONTRACT FOR A FINAN CIAL AND COMPLIANCE AUDIT OF EACH LOCAL 21 | |
| 47 | + | DEPARTMENT AT AN INTERVAL RANGI NG FROM 3 TO 4 YEARS UNLESS THE OFFICE 22 2 SENATE BILL 230 | |
| 48 | 48 | ||
| 49 | 49 | ||
| 50 | - | ||
| 51 | - | ||
| 50 | + | OF THE INSPECTOR GENERAL DETERMINES , ON A CASE–BY–CASE BASIS, THAT MORE 1 | |
| 51 | + | FREQUENT AUDITS ARE REQUIRED. 2 | |
| 52 | 52 | ||
| 53 | - | (2) prepare a written report of the audit findings] CONDUCT OR 3 | |
| 54 | - | CONTRACT FOR A FINAN CIAL AND COMPLIANCE AUDIT OF EACH LOCAL 4 | |
| 55 | - | DEPARTMENT AT AN INT ERVAL RANGING FROM 3 TO OF 4 YEARS UNLESS THE 5 | |
| 56 | - | OFFICE OF THE INSPECTOR GENERAL DETERMINES , ON A CASE–BY–CASE BASIS, 6 | |
| 57 | - | THAT MORE FREQUENT AUDITS ARE REQUIRED AN AUDIT OCCUR AT AN INTERVAL 7 | |
| 58 | - | OF 3 YEARS. 8 | |
| 53 | + | (B) IN DETERMINING THE AUDIT INTERVAL FOR A LOCAL DEPARTMENT , 3 | |
| 54 | + | THE OFFICE OF THE INSPECTOR GENERAL SHALL TAKE INTO CONSIDERATION: 4 | |
| 59 | 55 | ||
| 60 | - | ( | |
| 61 | - | ||
| 56 | + | (1) THE MATERIALITY AND R ISK PROFILE OF THE L OCAL 5 | |
| 57 | + | DEPARTMENT ’S PROGRAMS AND FISCA L ACTIVITIES; 6 | |
| 62 | 58 | ||
| 63 | - | ( | |
| 64 | - | DEPARTMENT | |
| 59 | + | (2) THE NATURE AND EXTENT OF PRIOR AUDI T FINDINGS OF THE 7 | |
| 60 | + | LOCAL DEPARTMENT ; AND 8 | |
| 65 | 61 | ||
| 66 | - | (2) THE NATURE AND EXTEN T OF PRIOR AUDIT FIN DINGS OF THE 13 | |
| 67 | - | LOCAL DEPARTMENT ; AND 14 | |
| 62 | + | (3) ANY OTHER FACTOR RELATED TO RISK . 9 | |
| 68 | 63 | ||
| 69 | - | (3) ANY OTHER FACTOR REL ATED TO RISK. 15 | |
| 64 | + | [(b)] (C) The audit shall comply with the auditing standards issued by the 10 | |
| 65 | + | Institute of Internal Auditors. 11 | |
| 70 | 66 | ||
| 71 | - | [( | |
| 72 | - | ||
| 67 | + | [(c)] (D) [The] A written report of the audit findings shall be PREPARED AND 12 | |
| 68 | + | distributed to: 13 | |
| 73 | 69 | ||
| 74 | - | [(c)] (D) [The] A written report of the audit findings shall be PREPARED AND 18 | |
| 75 | - | distributed to: 19 | |
| 70 | + | (1) the local board; and 14 | |
| 76 | 71 | ||
| 77 | - | ( | |
| 72 | + | (2) the local governing authority. 15 | |
| 78 | 73 | ||
| 79 | - | (2) the local governing authority. 21 | |
| 80 | - | ||
| 81 | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 22 | |
| 82 | - | October 1, 2025. 23 | |
| 83 | - | ||
| 84 | - | ||
| 85 | - | ||
| 86 | - | ||
| 87 | - | Approved: | |
| 88 | - | ________________________________________________________________________________ | |
| 89 | - | Governor. | |
| 90 | - | ________________________________________________________________________________ | |
| 91 | - | President of the Senate. | |
| 92 | - | ________________________________________________________________________________ | |
| 93 | - | Speaker of the House of Delegates. | |
| 74 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 16 | |
| 75 | + | October 1, 2025. 17 |