SPIRO T. AGNEW, Governor                        811

61, inclusive, of said Article 40 (1967 Supplement), title "General
Assembly," subtitle "Department of Legislative Reference and
Fiscal Research Bureau"; and to add new Sections 54 to 61-E to
said Article 40 (1965 Replacement Volume and 1967 Supplement),
to follow immediately after Section 53 thereof, and to be under the
new subtitle "Department of Fiscal Services," repealing the present
laws concerning the State Auditor and the State Fiscal Research
Bureau, creating a Department of Fiscal Services, and providing
generally for its organization, officers and employees, powers,
duties, functions and operations, including the function of legis-
lative post audit; changing the subtitle concerning the Department
of Legislative Reference, and amending the provisions which pro-
vide for its relationship to the Fiscal Research Bureau; and expand-
ing, revising and relating generally to legislative fiscal services,
including budget analysis, research, legislative post audit, and
other such functions in this State.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 29 to 34, inclusive, of Article 19 of the Annotated
Code of Maryland (1966 Replacement Volume and 1967 Supplement),
title "Comptroller," subtitle "State Auditor," be and they are hereby
repealed.

Sec. 2. And be it further enacted, That Sections 40 and 41 of
said Article 19 of the Code, subtitle "Uniform System of Accounts,"
be and they are hereby repealed and re-enacted, with amendments,
to read as follows:

40. Annual audit; reports thereof.

Each county, incorporated city or town and taxing district situated
within the State shall have its books, accounts, records and reports
examined at least once during each fiscal year by the persons and for
the purposes specified in this section. Said examination may be made
by any one of the following persons or agencies at the election of the
county, incorporated city or town and taxing district whose books,
accounts and records are subject to audit: The [State] Legislative
Auditor [, with the aid of the deputy State auditor and assistant State
auditors], an official auditor of any county or incorporated city; a
certified public accountant or a registered public accountant; or the
fiscal or auditing committee, of each such county, incorporated city
or town and taxing district, provided that said official auditor,
registered public accountant or fiscal or auditing committee shall be
approved by the [State] Legislative Auditor for the purposes speci-
fied in this section. On such examination, inquiry shall be made into
the methods, accuracy and legality of the accounts, records, files and
reports of each county, incorporated city or town and taxing district
situated within this State. Provided that the [State] Legislative
Auditor shall have the power upon his own initiative to audit the
books, records and reports of any county, incorporated city or town
or taxing district; and provided further, that any county, incor-
porated city or town or taxing district may request the [State] Leg-
lative Auditor to audit its books, records and reports, the costs of
such examination to be borne by said subdivision. If the audit pro-
vided in this section shall be made by any certified public accountant
or registered public accountant or the fiscal auditing committee of
any county, incorporated city, town and taxing district or official