Internal Audit

UPDATE:  The IIAA will be holding their next meeting on December 2, 2020 at 9:00am.  This meeting will not be open to the public due to COVID-19. However, the meeting will be televised live on the Frederick County Government cable channel and the FCG TV website.  The meeting will also be videotaped for viewing aftwerwards.  An agenda for this meeting is now available on our website (access tab to left).

NOTE:  If you do not have access to view our meeting, you may access the meeting, to listen only, by calling (855) 925-2801, passcode is 9813.

PLEASE REMEMBER:  Public comments will not be taken at this meeting.

Also, due to COVID-19, the IIAA will only be holding meetings every other month until further notice.  Please refer to our meeting schedule on our website for updated dates and times. Please watch this web page for more updates as they become available.  You can also view the Frederick County Government website for any new updates on Frederick County in general.

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 78-8 and codified into the Frederick County Charter as enacted on April 17, 2018 and effective on June 16, 2018 through Bill No. 18-12.  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 Ms. Nicole Prorock. 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.