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Maryland Manual, 1973-74
Volume 176, Page 346   View pdf image (33K)
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Division of Audits:
301 W. Preston Street, Baltimore 21201 Telephone: 383-2512
The Department of Fiscal Services was established by Chapter 456,
Acts of 1968, succeeding the Fiscal Research Bureau created by Chap-
ter 605, Acts of 1947. It is the financial service arm of the General
Assembly and operates under the direct supervision of a standing com-
mittee of that body, the Joint Budget and Audit Committee. The De-
partment provides staff services to any commissions or committees
that the General Assembly or the Legislative Council may appoint to
study taxation or related questions.
The Department's duties also include the study and review of the
State budget during all stages of its proposal and consideration, in-
cluding a report to the General Assembly; the preparation of estimates
of the fiscal implications of proposed bills; the study of the operation,
administration, personnel, and physical plants of all State agencies;
the study of State and local financial affairs and fiscal relationships;
the collection of data on the revenues and expenditures of the State's
political subdivisions; and the compilation and publication of financial
data on the subdivisions.
The Division of Audits originally created as the office of the State
Auditor by Chapter 257, Acts of 1902, and Chapter 226, Acts of 1929,
is responsible by law for conducting post audits, of a compliance or
performance nature, of all departments, agencies and institutions of
State government. It audits the accounts of the offices of clerks of
court, registers of wills and of the several county treasurers and tax
collectors. In addition, it reviews the audit reports of all counties,
municipalities and taxing districts (Code 1957, 1971 Repl. Vol., Art.
40, sees. 54-61E).
Appropriations 1973 1974
General Funds ............... $1,707,868 $1,850,521
Staff: 103.
The membership of the House of Delegates was fixed at 142 dele-
gates by Chapter 2, Acts of the Special Session of October II, 1965
(Code 1957, 1971 Repl. Vol., Art. 40, sees. 42-42D, 47-47C). Each
county was guaranteed a minimum of one delegate, with the remainder
(118) apportioned after this initial award. Any county awarded more
than eight delegates had to be divided into districts. Likewise, Balti-
more City had to be divided into additional legislative districts if it re-
ceived more than 48 delegates. In Anne Arundel County, Baltimore
County, Montgomery County, and Prince George's County, and in Bal-
timore City, the members of the House of Delegates are elected from
the same subdistricts as members of the Senate. In all other counties,
members of the House of Delegates are elected at large. Membership
in the House of Delegates until the 1974 general election is as follows:
Allegany County .................... 4 Delegates
Anne Arundel County ............... 9 Delegates
Baltimore County .................. 22 Delegates
Calvert County ..................... 1 Delegate
Caroline County .................... I Delegate
Carroll County ..................... 2 Delegates
Cecil County ....................... 2 Delegates
Charles County ..................... 2 Delegates
Dorchester County .................. I Delegate
Frederick County ................... 3 Delegates

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Maryland Manual, 1973-74
Volume 176, Page 346   View pdf image (33K)
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