Authority

The Office of Audits and Investigations was established in 1970 by the Charter for Prince George’s County, Maryland, Article III, Section 313, as follows:

Section 313. Office of Audits and Investigations.

There shall be an Office of Audits and Investigations, under the supervision and direction of a County Auditor who shall be appointed by the Council.  The County Auditor shall serve at the pleasure of the Council and shall receive such compensation as the Council may determine.  The Auditor shall, not later than six months after the close of each fiscal year, prepare and submit to the Council and to the County Executive a complete financial audit for the preceding fiscal year of all agencies that receive or disburse County funds.  Upon recommendation by the Auditor that a State audit in a given year is adequate, the Council may, by resolution, exempt from County audit an agency whose entire records, accounts, and affairs are completely audited each year by or with the approval of the State of Maryland or an independent audit by a qualified independent certified public accountant.  Any such resolution of exemption from audit shall be limited to a period of not more than one year.  In addition to the annual audit, either the Council or the County Executive may at any time order a special audit of the accounts of any agency receiving or disbursing County funds, and upon the death, resignation, removal or expiration of the term of any County administrative officer, the Auditor shall cause a special audit to be made of the accounts maintained by the officer, and by his agency.  If, as a result of any audit, an officer shall be found to be indebted to the County, the County Executive shall proceed forthwith to collect the indebtedness.  In the event that the County Executive shall be found to be indebted to the County, the Council shall proceed forthwith to collect the indebtedness.  The Auditor is also empowered to conduct necessary audits of any agency, which is the recipient of funds appropriated or approved by the Council whenever he deems it appropriate.  No employee or official of the County shall interfere with, threaten with disciplinary action, or otherwise attempt to restrain an employee of the County from providing information to the County Auditor, nor shall any adverse action be taken against such employee.  Any adverse action taken within twelve (12) months after the employee has provided information to the County Auditor shall be presumed to be retaliatory, which presumption may be rebutted only by clear and convincing evidence to the contrary.  Any audit, including performance audits, special audits, and State audits which form the basis for an exemption by the Council from a County audit, shall be published in suitable form and made available to the public at reasonable hours at the Office of Audits and Investigations.  All records and files pertaining to the receipt and expenditure of County funds by all officers, agents, and employees of the County and all agencies thereof, shall at all times be open to the inspection of the County Auditor.  The Auditor shall promptly call to the attention of the Council and the County Executive any irregularity or improper procedure which he may discover.  The County Auditor shall have the power to administer oaths, to compel the attendance of witnesses, and to require the production of records and other materials in connection with any audit, investigation, inquiry, or hearing authorized by law or by this Charter.  The Council shall have the power to implement the provisions of this section and to assign additional functions, duties, and personnel to the County Auditor.

(Amended, CB-92-1974, ratified Nov. 5, 1974; amended, CB-80-1988, ratified Nov. 8, 1988; Amended, CB-68-2002, ratified Nov. 5, 2002; Amended, CB-60-2006, ratified Nov. 7, 2006)

 

        Editor's Note:  CR-125-1984 provides that audits prepared by the Office of Audits and Investigations shall be made available to the public and shall be distributed to the Prince George's County Memorial Library System.​