[HISTORY: Adopted by the County Council of Wicomico County 6-19-2018 by Bill No. 2018-06. Amendments noted where applicable.]
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.