The Wicomico County Council is issuing this statement to clarify a misunderstanding regarding Legislative Bill 2025-14 and to correct factual inaccuracies contained in a press release and
precipitous veto issued by the County Executive.
Legislative Bill 2025-14 was adopted by the County Council in part to formally allow the County Council Office to be included within the scope of internal audits. The intent of the legislation is to enhance transparency and accountability by permitting the Council Office to be audited under the same professional standards that apply to all other County departments and agencies.
Under current County law, “The Auditor may not conduct or supervise an audit of: . . . An office, department, board, or commission, institution, agency, or organization by which the Auditor was employed during the preceding two years.” Because the Internal Auditor is employed by the County Council, as the legislative branch of County government, this prohibition prevents the Internal Auditor from auditing the County Council Office unless the restriction is waived.
At the request of Administration, the Council introduced and voted unanimously in favor of Legislative Bill 2025-14 to provide the authority for the County Council to waive this prohibition for the limited purpose of allowing the Council Office to be audited. Without this legislative change, an audit of the County Council Office would not be permitted under existing law.
Contrary to statements made in the County Executive’s press release, the bill does not exempt the County Council from professional audit standards and does not create unequal accountability. Any audit of the County Council Office conducted pursuant to the legislation would be subject to the same globally recognized internal audit standards that apply to all other County departments and agencies.
The recommendation to utilize globally recognized internal audit standards originated during an official external quality assessment of the Internal Auditor’s Office conducted in the summer of 2025. Legislative Bill 2025-14 reflects that professional recommendation and aligns County auditing practices with established best practices.
Legislative Bill 2025-14 also clarifies that certain non-audit activities performed by the Internal Auditor — such as administration of the fraud and ethics hotline, fiscal impact reviews of proposed legislation, budget analyses, and similar advisory functions — are not audits and are therefore not subject to global internal audit standards.
It is also important to note that the Executive’s Administration requested that the County Council Office be subject to audit review, which is the EXACT authority provided by this legislation.
During the drafting process, a copy of the bill was shared with the County Executive’s office as well as reviewed and approved by the County Attorney prior to introduction and passage. The bill was also reviewed by the County’s Audit Committee prior to adoption.
The public should be aware, Legislative Bill 2025-14 was adopted unanimously with no opposition or input from the Executive Branch during the September 16th work session, the introduction of the bill on November 18th, nor during the final vote on December 16th.
The County Council supports a strong, independent Internal Auditor and believes that including the legislative branch within the audit framework strengthens public trust and confidence in County government. The Council remains willing to work collaboratively with the County Executive to ensure that accurate information is provided to the public.
For additional information, please contact the Wicomico County Council Office.
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Contact: Wicomico County Council Administrator (410-548-4696)
