Budget Year / Version:

Program Description

  Independent Audit

Section 315 of the County Charter requires the County Council to contract with a Certified Public Accountant for an independent post audit of all financial records and actions of the County government, its officials, and employees. By County Resolution, the Office of Legislative Oversight is the designated administrator for this contract, which also includes an independent audit of the basic financial statement of the Employee Retirement Plans; an independent audit of the Consolidated Retiree Health Benefits Trust; an independent audit of the basic financial statements of the Montgomery County Union Employees Deferred Compensation Plan; and additional services related to reviews, tests, and certifications.

Program Contacts

Contact Kathleen Hynes of the Office of Management and Budget at 240.777.2767 for more information regarding the operating budget for the Non-Departmental Accounts.


Program Budget Changes

FY23 Approved ChangesExpendituresFTEs
FY22 Approved4267820.33
Increase Cost: Contractual Services331700.00
Increase Cost: Annualization of FY22 Personnel Costs5760.00
Increase Cost: FY23 Compensation Adjustment2010.00
Shift: Adjust Audit Contract Manager Position-33170-0.18
Multi-program adjustments, including negotiated compensation changes, employee benefit changes, changes due to staff turnover, reorganizations, and other budget changes affecting multiple programs.3230.00
FY23 Approved4278820.15