Office of Internal Audit

Mission Statement

Mission Statement

The mission of the Office of Internal Audit is to support the Board of Education of Carroll County and the Carroll County Public School system in achieving its goals as outlined in the CCPS Strategic Plan.

To achieve this mission, the Office of Internal Audit:

Provides independent, objective assurance and services designed to add value and improve operations, and
Utilizes a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Status of Corrective Actions

The Annotated Code of Maryland was recently updated which requires Carroll County Public Schools to publish a report with a status of implementation of corrective actions for repeat findings from the Office of Legislative Audit. See below for the status of the repeat finding.

Update (as of June 16, 2025):

Carroll County Public Schools (CCPS) has established a biannual independent audit of its Third-Party Administrators. CCPS contracted a vendor May 2022 for the 2021 plan year to audit the accuracy of both medical and prescription plans (Office of Legislative Audit Recommendation 11a and c) as well as prescription rebates (Recommendation 11b). The vendor’s audit reports were received in the calendar year of 2023. A new vendor has been contracted to complete these audits for the 2023 plan year (Recommendation 11a, b, and c) and will begin soon. The estimated completion date for Recommendation 11d is Fiscal Year 2027 (as noted in the original response) and is being pursued by CCPS.