Human Services - Local Departments of Social Services - Audits

SB 230 modifies Maryland's audit requirements for local departments of social services. It replaces the fixed "every 3 years" audit schedule with a flexible 3- to 4-year interval, based on the Office of the Inspector General's risk assessment. The Inspector General must consider factors like program risk, past audit findings, and fiscal activity when determining the audit frequency for each local department. This change directly affects all local departments of social services across Maryland and takes effect October 1, 2025. The bill does not alter audit standards or reporting requirements for findings.