Internal Audit

UPDATE:  The IIAA is not planning to meet during June due to the COVID-19 pandemic.  However, the IIAA is planning to meet on Wednesday July 15th 2020 in the 1st floor hearing room of Winchester Hall.  This meeting is being planned to broadcast live on the County cable channel and website.  Winchester Hall is still restricted access and is not allowing visitors, therefore the live broadcast is being planned.   Please watch this web page for updates as they become available and closer to the meeting date.  Five days prior to the meeting a meeting agenda will be available on this website as well.

IIAA Background Document

Per the Frederick County Ethics Law, members are required to complete an annual Financial Disclosure Statement. For more information, contact the County Attorney’s Office at 301-600-1030.

Internal Audit

The Internal Audit Division reports to the Interagency Internal Audit Authority (IIAA), an independent agency established by the Board of County Commissioners (BOCC) by Resolution 78-8 and codified into the Frederick County Charter as enacted on April 17, 2018 and effective on June 16, 2018 through Bill No. 18-12.  The IIAA’s mission as noted in the resolution is to operate an internal audit staff that independently provides the County Council, Board of Education (BOE), and Frederick Community College (FCC) Board of Trustees a constant review and appraisal of their many operations to identify and solve problems for the betterment of operations and the general public. 

Specifically, it conducts performance audits in accordance with Government Auditing Standards issued by the Comptroller General of the United States which focuses on improving program effectiveness and economy / efficiency, strengthening internal controls, and identifying opportunities to reduce costs.


The IIAA is a 7-member board comprised of 1 representative each from the County Council, BOE, and FCC Board of Trustees and 4 members from the public with expertise in accounting, auditing, and internal control. 

The IIAA Chair is Mr. Steven C. Darr and the Vice-Chair is Mr. Shaun M. Jones. The IIAA is responsible for the employment and discharge of qualified personnel within limitations of the budget approved by the County Council and reviews and approves the Division’s budget, audit plans, and final reports.