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greater importance than the audit. The audit definitely
belongs in our new Constitution. It is a must and an
unquestioned necessity.
The Finance and Taxation Committee's recommenda-
tion advocates no formidable change in the general
policy of presentday auditing, no added financial outlay
or dreaded duplication of services. It makes possible a
constitutional mandate to audit all other branches of state
government. Our recommendation clears up the hazy provision
found in Article III, Section 24. It eliminates the
obstacles that have bogged down the General Assembly in
its efforts to do something real about an audit of the
state finances. It makes possible an audit of the
Executive and Judicial Branches by an agency not subject
to appointment or control of either.
At the present time, as provided by law in the
Code, Article 19, Section 29, the auditor appointed by
the Governor and working under the direction of the Comp-
troller, reports only to the Governor who appoints him
and to the Comptroller who controls him. The exception
is the University of Maryland. This audit, and this audit |