Posted by & filed under Accounting Information Systems, Accounting Principles, Advanced Accounting, All Articles, Auditing, Cost Accounting, Financial Accounting, Intermediate Accounting, Managerial Accounting, Uncategorized.

According to the Washington Post, according to a Maryland state audit, procurement regulations where not followed when the Maryland administration bought 500,000 COVID-19 tests from a South Korean company last year and the first batch of tests that later had to be replaced for an additional $2.5 million was not authorized by the U.S. Food and Drug Administration (FDA).


  1. What critical state regulation provisions were not followed, according to the audit?
  2. Given that the pandemic was a crisis situation, why are lawmakers so critical of the circumstances?
  3. Sen. Paul Pinsky, a Democrat who has questioned the procurement, is quoted as saying, ” That we spent $464,000 so he can get a photo op at the airport is unbelievable .” What is he referring to?
  4. What type of audit is this?


Witte, B. (2021). Maryland audit faults procurement of 500K virus tests. The Washington Post, April 2 (Retrievable online at