Wicomico County, MD — County Executive Julie Giordano has vetoed Legislative Bill 2025-14, which proposed changes to the County’s internal auditor position, citing serious concerns about independence, transparency, and unequal accountability.
“The public expects all parts of County government to be held to the same standards,” said Giordano. “This bill fails that test.”
Why the Bill Was Vetoed
- The County Council Would Not Be Held to the Same Standards as Everyone Else
One of the most concerning aspects of the bill is that it allows the County Council to exempt itself from professional audit standards. Under the legislation, certain audits and oversight activities involving the Council could be waived or conducted outside of globally recognized internal audit standards.
“This creates a system where executive departments and County operations are audited under strict professional rules, while the legislative branch is not,” Giordano explained. “That is not fair, not balanced, and not what the public expects.”
In short, the bill establishes two different sets of rules—one for County agencies and another for the County Council—undermining equal accountability across government.
- Auditor Independence Was Not Truly Protected
Although the bill claims the internal auditor would be independent, it allows outside bodies—including the County Council—to direct, limit, or waive audit work. True independence requires that the auditor be free from political influence, especially when reviewing the actions of elected officials.
“You cannot claim independence while allowing those being audited to control the audit,” said Giordano.
- Key Oversight Activities Were Exempt from Professional Standards
The bill explicitly excludes activities such as fiscal impact reviews, ethics hotline investigations, and work requested by individual council members from global internal audit standards. These activities directly affect finances, personnel, and public trust.
“Exempting this work means some of the most sensitive oversight functions would operate without consistent rules or safeguards,” Giordano said.
- A Dangerous Precedent for Future Oversight
Putting these exemptions into law makes it easier for future expansions of non-standard oversight, further weakening accountability and public confidence.
Moving Forward
Giordano emphasized that the veto is about structure and fairness—not opposition to internal auditing.
“I support a strong internal auditor who operates independently and holds everyone to the same professional standard—including the County Council,” she said. “I remain willing to work with the Council on legislation that provides true independence, consistent standards, and equal accountability for all branches of County government.”
