Wicomico County, MD
 
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Table of Contents
Table of Contents
[1][HISTORY: Adopted by the County Council of Wicomico County 6-19-2018 by Bill No. 2018-06. Amendments noted where applicable.]
[1]
Former Ch. 13, Circuit Court, which was comprised of § 13-1, Terms, adopted P.L.L., 1888, Art. 23, sec. 12; 1930, sec. 16; 1959 Code, sec. 7 1868, ch. 55; 1910, ch. 331 (p. 1195) 1955, ch. 59, sec. 16; § 13-2, Grand and Petit Juries, adopted P.L.L., 1888, Art. 23, sec. 13; 1930, sec. 17; 1959 Code, sec. 8. 1868, ch. 55; 1955, ch. 59, sec. 17, as amended, § 13-3, Rules; Equity Court, adopted P.L.L. 1888, Art. 23, sec. 14; 1930, sec. 18; 1959 code, sec. 9. 1868, ch. 55, § 13-4, Compensation of crier and bailiff, adopted 1959 Code, sec. 10. 1943, ch. 209; 1947, ch. 11, § 13-5, Stenographer authorized, adopted P.L.L., 1930, Art. 23, sec. 19; 1959 Code, sec. 11. 1908, ch. 437, sec. 1 (p. 747), § 13-6, Salary; additional Stenographer authorized, adopted P.L.L., 1930, Art. 23, sec. 20; 1959 Code, sec. 12. 1908, ch. 437, sec. 2 (p. 747); 1935, ch. 67; 1941, ch. 871; 1947; ch. 290; 1949, ch. 648; 1953, ch. 471; 1959, ch. 831; 1959, ch. 544; 1964, 1st. Sp. Sess., ch. 27, sec. 12(a) as amended, § 13-7, Tenure of Stenographer, adopted P.L.L., 1930, Art. 23, sec. 21; 1959 Code, sec. 13. 1908, ch. 437, sec. 3 (p. 748), and § 13-8, Additional compensation for Stenographers, amended by L. Wic. Co., 1966, ch. 6, was repealed 10-17-2006 by Bill No. 2006-11.
There is a County Internal Auditor as established under § 305 of the Charter.
A. 
Financial audits. The County Internal Auditor may:
(1) 
Assist the external auditor in conducting a financial audit, required by § 904 of the Charter, of all offices, departments, institutions, boards, commissions, and other agencies of the County government; and
(2) 
If directed by a majority of the County Council, conduct a financial audit of an organization funded in whole or in part by County funds.
B. 
Operational and performance audits.
(1) 
The County Auditor may conduct operational and performance audits as assigned and directed by the County Council or the County Executive in accordance with the provisions of § 305 of the Charter.
(2) 
On completion of an operational and performance audit, the County Auditor shall prepare an audit report in writing.
(3) 
Before submitting the audit report as provided under Subsection B(5) of this section, the County Internal Auditor shall forward a final draft of the audit report to the audited office, department, board, commission, institution, or agency for review and comment on the factual content.
(4) 
The audited office, department, board, commission, institution, or agency shall respond in writing to the County Internal Auditor within 30 days after receipt of the final draft specifying:
(a) 
Agreement with the audit findings and recommendations;
(b) 
Reasons for disagreement with audit findings and recommendations;
(c) 
Plans for implementing solutions to identified problems; and
(d) 
A timetable to complete implementation of the solutions to identified problems.
(5) 
The County Internal Auditor shall include the full text of the auditee's response in the audit report and shall within the confines of the international professional practices framework (IPPF) published by the Institute on Internal Auditors:
(a) 
Submit the report in writing to the County Council; and
(b) 
Simultaneously provide copies of the report to the County Executive and the director or chairman of the audited office, department, board, commission, institution, or agency.
(6) 
In accordance with the County Council's direction, the auditee shall submit subsequent reports relating to the audit findings or follow-up measures.
C. 
Inspection of records.
(1) 
Officers, agents, and employees of the County shall make all records and files relating to the receipt and expenditure of County funds open to the inspection of the County Auditor at all times.
(2) 
An office, department, board, commission, institution, or agency funded in whole or in part by County funds shall make all records and files relating to its powers, duties, activities, organization, management, and performance open to the inspection of the County Auditor at all times.
(3) 
An office, department, institution, board, commission, and other agency of the County shall make its property, equipment, and facilities open to the inspection of the County Auditor at all times.
D. 
Duty to cooperate with Auditor; retaliation prohibited.
(1) 
An employee and other persons associated in any manner with the expenditure of County funds shall cooperate with the County Auditor in the performance of the Auditor's duties under this section.
(2) 
An employee or other person who assists or provides information to the County Auditor or the Auditor's staff may not be retaliated against, penalized, or threatened in any manner as a result of assisting with or providing information to the County Auditor or the Auditor's staff.
A. 
Standards. Audits shall be conducted in accordance with the international professional practices framework (IPPF) published by the Institute of Internal Auditors applicable to financial, operational, and performance audits.
B. 
Independence of the Auditor. The Auditor and the Auditor's staff shall be considered independent as defined by the standards required under Subsection A of this section.
C. 
Prohibitions. The Auditor may not conduct or supervise an audit of:
(1) 
An activity for which the Auditor was responsible during the preceding two years; or
(2) 
An office, department, board, commission, institution, agency, or organization by which the Auditor was employed during the preceding two years.