Maryland Code, STATE GOVERNMENT 2-1234
Terms Used In Maryland Code, STATE GOVERNMENT 2-1234
- Allegation: something that someone says happened.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fraud: Intentional deception resulting in injury to another.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(2) An agency or a program may be evaluated separately or as part of a larger organizational unit of State government.
(3) In addition to the performance evaluations conducted under paragraph (1) of this subsection, the Office:
(i) may conduct a performance evaluation of a unit on a request by the Legislative Auditor; and
(ii) shall conduct a performance evaluation of a unit:
1. when directed by the Joint Audit and Evaluation Committee or the Executive Director; or
2. when otherwise required by law.
(4) (i) When directed by the Joint Audit and Evaluation Committee, the Executive Director, or the Director, the Office shall conduct a separate investigation of an act or allegation of fraud, waste, or abuse in the obligation, expenditure, receipt, or use of State resources.
(ii) The Director shall determine whether an investigation shall be conducted in conjunction with an audit undertaken in accordance with Part IV of this subtitle or separately.
(b) In addition to the performance evaluations conducted under subsection (a) of this section, the Office may conduct performance evaluations in accordance with the Maryland Program Evaluation Act.
(c) The Joint Audit and Evaluation Committee may direct the Office to:
(1) conduct an assessment or a scoping performance evaluation of a unit of State government in order to determine whether the unit should undergo a more comprehensive performance evaluation under this part; and
(2) based on the findings of the assessment or scoping preliminary evaluation conducted under item (1) of this subsection, waive the unit from a more comprehensive performance evaluation under this part.
(d) If directed by the Joint Audit and Evaluation Committee, the Office shall conduct a performance evaluation of a corporation or an association to which the General Assembly has appropriated money or that has received funds from an appropriation from the State Treasury.
(e) (1) If directed by the Joint Audit and Evaluation Committee, the Executive Director, the Director, or when otherwise required by law, the Office shall conduct a performance evaluation of a local school system.
(2) A performance evaluation conducted under paragraph (1) of this subsection may be performed concurrently with or separately from an audit conducted by the Office of Legislative Audits in accordance with § 2-1220 of this subtitle.
(3) The Office shall provide information regarding the performance evaluation process to the local school system before the performance evaluation is conducted.