Internal Audit

UPDATE:  The IIAA will be holding their next virtual meeting on February 17, 2021 at 8:00am. This meeting will be closed to the public, however, you may access the meeting to listen only by calling (855) 925-2801 and using the passcode 9813.  The agenda for this meeting can be found by accessing the link to the left one week prior to the scheduled meeting.

The IIAA has decided to move forward with monthly, virtual meetings beginning with the January 20, 2021 meeting.  All meetings will be held on the 3rd Wednesday of each month, beginning at 8:00am and will continue to be virtual until further notice.  Please see the link to the left for the 2021 dates. There will also be a phone link to listen to the meetings which will be provided here on our website one week prior to each meeting.  Please remember that public comments will not be taken during our virtual meetings.

Please visit the Frederick County Government homepage website for any new updates on Frederick County in general.

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.

Members

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 Ms. Nicole Prorock. 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.