EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0230*
SENATE BILL 230
O1 5lr0345
(PRE–FILED) CF HB 251
By: Chair, Finance Committee (By Request – Departmental – Human Services)
Requested: October 3, 2024
Introduced and read first time: January 8, 2025
Assigned to: Finance
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 2, 2025
CHAPTER ______
AN ACT concerning 1
Human Services – Local Departments of Social Services – Audits 2
FOR the purpose of altering the frequency with which the Office of the Inspector General 3
in the Department of Human Services conducts or contracts for financial and 4
compliance audits of local departments of social services; and generally relating to 5
audits of local departments of social services. 6
BY repealing and reenacting, with amendments, 7
Article – Human Services 8
Section 3–602 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2024 Supplement) 11
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13
Article – Human Services 14
3–602. 15
(a) [At least once every 3 years, the] THE Office of the Inspector General in the 16
Department shall[: 17
2 SENATE BILL 230
(1) conduct or contract for a financial and compliance audit of each local 1
department; and 2
(2) prepare a written report of the audit findings] CONDUCT OR 3
CONTRACT FOR A FINAN CIAL AND COMPLIANCE AUDIT OF EACH LOCAL 4
DEPARTMENT AT AN INT ERVAL RANGING FROM 3 TO OF 4 YEARS UNLESS THE 5
OFFICE OF THE INSPECTOR GENERAL DETERMINES , ON A CASE–BY–CASE BASIS, 6
THAT MORE FREQUENT AUDITS ARE REQUIRED AN AUDIT OCCUR AT AN INTERVAL 7
OF 3 YEARS. 8
(B) IN DETERMINING THE AU DIT INTERVAL FOR A L OCAL DEPARTMENT , 9
THE OFFICE OF THE INSPECTOR GENERAL SHALL TAKE IN TO CONSIDERATION : 10
(1) THE MATERIALITY AND RISK PROFILE OF THE LOCAL 11
DEPARTMENT ’S PROGRAMS AND FISCA L ACTIVITIES; 12
(2) THE NATURE AND EXTEN T OF PRIOR AUDIT FIN DINGS OF THE 13
LOCAL DEPARTMENT ; AND 14
(3) ANY OTHER FACTOR REL ATED TO RISK. 15
[(b)] (C) The audit shall comply with the auditing standards issued by the 16
Institute of Internal Auditors. 17
[(c)] (D) [The] A written report of the audit findings shall be PREPARED AND 18
distributed to: 19
(1) the local board; and 20
(2) the local governing authority. 21
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 22
October 1, 2025. 23
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.