Maryland Code § LU-15-504

Section LU-15-504
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(a) The Office shall:
(1) assist the Commission by providing independent evaluation and
recommendations regarding opportunities to:
(i) preserve the Commission's reputation; and
(ii) improve the effectiveness, productivity, or efficiency of
Commission programs, policies, practices, and operations;

(2) ensure public accountability by preventing, investigating, and
reporting instances of fraud, waste, and abuse of Commission property or funds;
(3) examine, evaluate, and report on the adequacy and effectiveness
of the systems of internal controls and their related accounting, financial, technology,
and operational policies; and
(4) report noncompliance with and propose ways to improve
employee compliance with applicable law, policy, and ethical standards of conduct.
(b) In developing recommendations, the Office may:
(1) conduct administrative investigations, budgetary analyses, and
financial, management, or performance audits and similar reviews;
(2) provide management advisories; and
(3) utilize the assistance from any other government agency or
private party to complete a project initiated by the Office.
(c) When applicable, the Inspector General shall comply with generally
accepted government auditing standards.
(d) (1) Except as provided in paragraph (2) of this subsection, the
Inspector General shall submit written reports to the Audit Committee and to the
Commission for publication on the Commission's Web site.
(2) The Inspector General:
(i) may not disclose any record, report, or related information
that is protected from disclosure under the Public Information Act;
(ii) may provide an oral report if appropriate under generally
accepted government auditing standards; and
(iii) shall establish and follow procedures for safeguarding the
identity of confidential sources and protecting privileged and confidential
information.
(3) The Commission shall publish with any report submitted by the
Inspector General any official written comments or responses offered by the
Commission's management.

(4) The Inspector General shall also submit to the Commission for
publication on the Commission's Web site periodic reports that summarize the
activities, findings, recommendations, and accomplishments of the Office.
(e) If reasonable grounds exist to believe that a serious violation of federal,
State, or local law has occurred, the Inspector General shall report the allegation to:
(1) an appropriate law enforcement agency;
(2) the State Ethics Commission; or
(3) any other agency with jurisdiction to enforce the law.

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