(a) 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) The audit shall comply with the auditing standards issued by the Institute of Internal Auditors. (c) The written report of the audit findings shall be distributed to: (1) the local board; and (2) the local governing authority.
Maryland Legal Code