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
receive such compensation as the Council may determine. The County Auditor shall serve
a term of five years commencing on January 1, 2019, and each fifth year thereafter.
The County Auditor appointment may be renewed for additional five-year terms. The
Auditor shall remain until a successor is appointed and qualifies. The County Auditor
may be removed for cause. The Auditor shall prepare and submit to the Council and
to the County Executive a complete financial audit for the preceding fiscal year of
selected 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 County Auditor is empowered to conduct investigations
related to fraud, waste and abuse by the County Executive, Council Members or other
County officials and employees. 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.
