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Maryland SB858 - Audit and Finance Compliance Unit Establishment

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Summary

Maryland SB858 passed both chambers unanimously (42-0 Senate, House adopted amendments 2026-04-08) establishing the Audit and Finance Compliance Unit within the Department of Budget and Management. The Unit will monitor state agency efforts to correct repeat audit findings, provide technical assistance, and implement corrective steps for agencies with four or more repeat findings.

What changed

Maryland SB858 enacts a new compliance framework establishing the Audit and Finance Compliance Unit within the Department of Budget and Management. The Unit is authorized to monitor departmental efforts to correct audit findings, provide guidance, coordination, and technical assistance, implement steps to address and prevent audit findings, and provide direct assistance to agencies with four or more repeat audit findings. The Governor must implement systems and processes to support these monitoring efforts.

State government agencies, particularly those with repeat audit findings, will face new oversight coordination requirements. Auditors and compliance professionals should prepare for increased interaction with the new Unit. The legislation received unanimous bipartisan support (42-0) and passed with House amendments on April 8, 2026.

What to do next

  1. State agencies should prepare to coordinate with the new Audit and Finance Compliance Unit
  2. Agencies with four or more repeat audit findings may receive direct assistance and must engage with the Unit
  3. Department of Budget and Management must implement monitoring systems for audit corrective efforts

Archived snapshot

Apr 8, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

ChangeBridge / Maryland / SB858 Passed SB858 Senate Bill Passed 2026-03-23

Department of Budget and Management - Audit and Finance Compliance Unit - Establishment

Establishing the Audit and Finance Compliance Unit in the Department of Budget and Management; requiring the Governor to implement systems and processes to monitor certain efforts; requiring the Unit to monitor efforts of Departmental Units to correct certain audit findings and provide guidance, coordination, and technical assistance; authorizing the Unit to implement steps to address and prevent audit findings; authorizing the Unit to provide direct assistance to Departmental Units with four or more repeat audit fundings; etc.

Bill Details

State Maryland

Session 2026 Regular Session

Chamber Senate

Official Source mgaleg.maryland.gov/mgawebsite/Legislation...

LegiScan View on LegiScan

Sponsors

Shelly Hettleman (Sen - D) Audit and Evaluation Malcolm Augustine (Sen - D) Jack Bailey (Sen - R) Pamela Beidle (Sen - D) Benjamin Brooks (Sen - D) Mary Carozza (Sen - R) Nick Charles (Sen - D) Paul Corderman (Sen - R) Brian Feldman (Sen - D) William Ferguson (Sen - D) Jason Gallion (Sen - R) Dawn Gile (Sen - D) Guy Guzzone (Sen - D) Kevin Harris (Sen - D) Antonio Hayes (Sen - D) Shaneka Henson (Sen - D) Stephen Hershey (Sen - R) Katie Hester (Sen - D) Carl Jackson (Sen - D) Mary James (Sen - D) J.B. Jennings (Sen - R) Cheryl Kagan (Sen - D) Nancy King (Sen - D) Benjamin Kramer (Sen - D) Clarence Lam (Sen - D) Karen Lewis Young (Sen - D) Sara Love (Sen - D) Johnny Mautz (Sen - R) Cory McCray (Sen - D) Mike McKay (Sen - R) Anthony Muse (Sen - D) Justin Ready (Sen - R) Jim Rosapepe (Sen - D) Johnny Salling (Sen - R) William Smith (Sen - D) Charles Sydnor (Sen - D) Jeff Waldstreicher (Sen - D) Alonzo Washington (Sen - D) Mary Washington (Sen - D) Ron Watson (Sen - D) Chris West (Sen - R) Craig Zucker (Sen - D)

Action History

2026-04-08 H Second Reading Passed with Amendments 2026-04-08 H Favorable with Amendments {833027/1 Adopted 2026-04-08 H Favorable with Amendments Report by Government, Labor, and Elections 2026-03-26 H Hearing 3/31 at 1:00 p.m. 2026-03-24 H Referred Government, Labor, and Elections 2026-03-23 S Third Reading Passed (42-0) 2026-03-23 S Second Reading Passed with Amendments 2026-03-23 S Floor Amendment {543524/1 (Senator Hester) Adopted 2026-03-23 S Motion Returned Second Reading (Senator Hester) Adopted 2026-03-20 S Second Reading Passed with Amendments 2026-03-20 S Floor Amendment {603529/1 (Senator Ready) Adopted 2026-03-20 S Motion Special Order until Later Today (Senator Ready) Adopted 2026-03-20 S Motion Returned Second Reading (Senator Ready) Adopted 2026-03-19 S Second Reading Passed with Amendments 2026-03-19 S Favorable with Amendments {913920/1 Adopted 2026-03-19 S Favorable with Amendments Report by Budget and Taxation 2026-02-11 S Hearing 3/04 at 1:00 p.m. 2026-02-06 S First Reading Budget and Taxation

Votes

2026-03-23 Third Reading Passed Yea: 42 Nay: 0

Committee Referrals

2026-02-06 S Budget and Taxation 2026-03-24 H Government, Labor, and Elections

Amendments

2026-03-19 Favorable with Amendments 913920/1 Adopted Adopted 2026-03-20 Floor Amendment 603529/1 (Senator Ready) Adopted Adopted 2026-03-23 Floor Amendment 543524/1 (Senator Hester) Adopted Adopted 2026-04-08 Favorable with Amendments 833027/1 Adopted Adopted

Bill Text Versions

2026-02-10 Introduced 2026-03-19 Engrossed

Subjects

State Government - Agencies, Offices, and Officials Administrative Agencies Auditors and Audits Budget and Management, Department of Committees and Commissions Ethics Evaluations and Reviews Governor internet Plans and Proposals Public Information Reports Standards and Best Practices Supreme Court of Maryland Work, Labor, and Employment Cybersecurity Legislative data powered by LegiScan (CC BY 4.0)

Named provisions

Audit and Finance Compliance Unit - Establishment Departmental Unit Monitoring Requirements Repeat Audit Findings - Direct Assistance Authorization

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Last updated

Classification

Agency
MDGA
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Substantive
Document ID
MD SB858 (2026)

Who this affects

Applies to
Government agencies
Industry sector
9211 Government & Public Administration
Activity scope
State agency auditing Government oversight coordination Audit finding remediation
Threshold
Units with four or more repeat audit findings qualify for direct assistance
Geographic scope
US-MD US-MD

Taxonomy

Primary area
Government Contracting
Operational domain
Compliance
Topics
Financial Services Public Health

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