MD SB858

Establishes the Audit and Finance Compliance Unit within the Department of Budget and Management to monitor Executive Branch agencies' efforts to correct audit findings reported by the Office of Legislative Audits

Requires the Unit to provide direct assistance to agencies with four or more repeat audit findings, including developing corrective actions, reviewing resolutions, performing sample tests, and monitoring implementation progress

Mandates creation of a specialized team (which may include state employees, contractual employees, and external contractors) to deliver direct assistance to struggling agencies

Requires the Unit to maintain a public website dashboard showing all audit findings organized by agency, including recommendations, years unresolved, projected completion dates, and graphic progress indicators

Dashboard must be fully operational by October 1, 2027, with status reports due to the Joint Audit and Evaluation Committee by October 1, 2026 and October 1, 2027; Act takes effect July 1, 2026