Internal Audit

UPDATE:  The next IIAA meeting is scheduled for Wednesday, February 18, 2026, at 8:00am. The public will be able to listen (only) to the meeting by dialing +1 (667) 217-6643 and using conference code ID #, which will be posted along with the agenda for this meeting and can be found be found by accessing the link to the left.

Please see the link to the left for the 2026 meeting dates.

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 and amended through Bill No. 25-03, enacted on April 1, 2025 and effective May 31, 2025.  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. Jon Alexander 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.