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Standards & Guidance


In order to conduct high quality work programs with competence, integrity, objectivity, and independence, the Office of the Inspector General observes professional standards and guidance developed by the following organizations:

Professional Standards

Government Auditing Standards

(The Yellow Book ~ December 2011 Revision)

(The Yellow Book ~ July 2018 Revision)
The 2018 revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for performance audits beginning on or after July 1, 2019.

Sponsoring Organization :

U. S. Government Accountability Office (GAO) .  Congressional investigative agency that examines the use of public funds, evaluates federal programs and activities, and provides analyses, options, recommendations, and other assistance to help Congress make effective oversight, policy, and funding decisions.

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Principles and Standards for Offices of Inspector General

(The Green Book ~ May 2014 Revision)

Sponsoring Organization :

Association of Inspectors General (AIG). The AIG promotes excellence among Inspectors General, professional staff in their agencies, and other officials responsible for inspection and oversight with respect to public, not-for-profit, and independent sector organizations by establishing and encouraging adherence to quality standards.

Peer Review

Association of Inspectors General Peer Review Opinion Letters

Standards observed by the Office of the Inspector General (OIG) require an external Peer Review at least once every three years. A Peer Review is designed to assess the OIG's compliance with applicable standards.

(July 8, 2019)

In July 2019, the Office of the Inspector General participated in a Peer Review conducted by the Association of Inspectors General (AIG) .

(October 16, 2015)

In October 2015, the Office of the Inspector General participated in a Peer Review conducted by the Association of Inspectors General (AIG) .

Internal Standards & Guidance for Inspector General Staff

Procedures Manual

(July 2019)

This manual provides guidance on procedural matters relevant to the Office of the Inspector General as a whole.

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Office Policy Manual

(July 2019)

The OIG’s Office Policy Manual identifies policies and practices that are unique to the Montgomery County Maryland Office of the Inspector General

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Montgomery County Personnel Regulations

(2001)

Personnel in the Office of the Inspector General (OIG) adhere to the policies and regulations embodied in the County’s Personnel Regulations .

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