Section 3-602 - Audits of local departments.
§ 3-602. Audits of local departments.
(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.
[An. Code 1957, art. 88A, § 3(a)(3); 2007, ch. 3, § 2; 2010, ch. 147.]