Internal Audit

Update 3/31/20:  The IIAA April 15, 2020 meeting has been canceled.  We will now utilize the March agenda at the next scheduled meeting which is May 20, 2020.  Please refer back here for any updated information regarding the May meeting and refer to the Frederick County Government home page for news regarding our local county.

Due to the announcement made by Maryland Gov. Larry Hogan and state and local action to reduce live meetings with multiple attendees, the IIAA has cancelled it’s March 18, 2020 Authority meeting that was scheduled to begin at 8am in Winchester Hall.  The March agenda will be utilized at the next scheduled meeting which is April 15, 2020.  Please refer to the Frederick County Government home page for news regarding our local county.

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 No. 78-8. 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.


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. Steven C. Darr and the Vice-Chair is Mr. Shaun M. Jones. 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.