MD SB230

Changes the audit cycle for local departments of social services from a mandatory every-3-years requirement to a flexible 4-year default interval, with 3-year audits permitted on a case-by-case basis when the Office of the Inspector General determines it necessary

Requires the Office of the Inspector General to consider specific risk factors when determining audit intervals: materiality and risk profile of programs and fiscal activities, nature and extent of prior audit findings, and any other risk-related factors

Audits must continue to comply with auditing standards issued by the Institute of Internal Auditors

Written audit reports must be prepared and distributed to the local board and local governing authority

Takes effect October 1, 2025