DAA-RB, External Audits Requiring Board of Education Approval
About this Regulation
Last revised: June 11, 2008
To establish an audit request review process to make a determination on the type of audit being proposed and, if the determination is that the requested audit is a performance audit, whether to authorize an audit by the audit requester.
The Annotated Code of Maryland, Education Article (ED) 5-109 allows an external agency to perform a financial audit of the Board of Education and for the Board of Education to cooperate with the financial audit. ED 5-109 does not provide authority to a county government or any external agency to require the Board of Education to submit to a performance audit. A performance audit focuses on processes and inherent efficiencies. An external agency must receive Board of Education authorization to perform a performance audit. If the Board of Education does not authorize the performance audit, ED 5-110 allows the Maryland State Department of Education, at the request of a county government, and in the absence of an agreement between the county government and the Board of Education, to contract for a performance audit of the Board of Education.