§ 3-602. Audits of local departments

Latest version.

   (a) In general. -- At least once every 3 years, the Office of the Inspector General in the Department shall:

   (1) conduct or contract for a financial and compliance audit of each local department; and

   (2) prepare a written report of the audit findings.

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

(c) Distribution of written report. -- The written report of the audit findings shall be distributed to:

   (1) the local board; and

   (2) the local governing authority.

HISTORY: An. Code 1957, art. 88A, § 3(a)(3); 2007, ch. 3, § 2; 2010, ch. 147.

                    
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