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LAWS OF MARYLAND

Ch. 284

AND

(II) ITS USE OF A UNIFORM SYSTEM OF ACCOUNTING;

(III) ITS SUBMISSION OF REPORTS.

(2)  THE COMPTROLLER MAY WAIVE COMPLIANCE WITH A
RECOMMENDATION OF THE LEGISLATIVE AUDITOR IF THE UNIT SATISFIES
THE COMPTROLLER THAT THE RECOMMENDATION SHOULD NOT BE CARRIED
OUT.

(3)  THE COMPTROLLER SHALL REPORT TO THE JOINT BUDGET
AND AUDIT COMMITTEE ON ACTIONS UNDER THIS SUBSECTION.

(4)  A REPORT SHALL INCLUDE EACH REASON FOR WAIVING
COMPLIANCE WITH A RECOMMENDATION OF THE LEGISLATIVE AUDITOR.

(C) ALL STATE OFFICES, OFFICERS, DEPARTMENTS, BOARDS,
BUREAUS, COMMISSIONS, INSTITUTIONS, AND OTHER AGENCIES SHALL HAVE
AS A UNIFORM FISCAL YEAR THE PERIOD DEFINED AS SUCH IN ARTICLE
81, §§ 2(20A) AND 29A OF THE CODE. THEY SHALL KEEP THEIR BOOKS,
ACCOUNTS, STATEMENTS, AND REPORTS IN ACCORDANCE WITH THIS FISCAL
YEAR.

REVISOR'S NOTE: Ch. ____, Acts of 1984, which enacted the

State Government Article, also amended this section,
to designate the former language as subsection (a) and
to add subsections (b) and (c), which are derived
without substantive change from former Art. 40, §
61B(e) and (f).

In subsection (a) of this section, the former
reference to "the audit report recommendations ...
under § 61B of Article 40" is deleted as unnecessary
in light of the addition of subsection (b) of this
section. Therefore, in subsection (a) of this
section, the phrase "may direct" is substituted for
the former reference "or upon his own initiation, ...
shall direct".

Subsection (b) of this section is revised to enable
the Comptroller expressly to "waive compliance with a
recommendation", to clarify the apparent intent of the
reference in former Art. 40, § 61B(e) to notice "of
the reasons for not implementing the recommendations."

Subsection (b)(3) of this section is revised to refer
to a "report", to clarify the former requirements to
"advise" and "notify" the Joint Budget and Audit
Committee of action under this section.

As to audit reports, see SG § 2-1219.

Article 41 - Governor - Executive and Administrative

Departments