1596                                    LAWS OF MARYLAND                               Ch. 763

SUPERINTENDENCE OF THE FISCAL AFFAIRS OF THE STATE

29.

BASED EITHER UPON THE AUDIT REPORT RECOMMENDATIONS
MADE BY THE DIVISION OF AUDITS UNDER SECTION 61B OF
ARTICLE 40 OF THIS CODE OR UPON HIS OWN INITIATIVE, THE
COMPTROLLER SHALL DIRECT THE SEVERAL OFFICES AND
AGENCIES TO ADOPT AND FOLLOW THE METHOD OF
[[CONDUCTING THEIR OFFICES AND AGENCIES,]] KEEPING BOOKS
AND ACCOUNTS, ADOPTING UNIFORM SYSTEMS OF ACCOUNTING,
OR MAKING REPORTS, IN THE FORM THAT THE COMPTROLLER
DEEMS PROPER AND ADVISABLE AND PRESCRIBES.

[[30.

ANY OFFICER OF ANY OFFICE OR AGENCY WHO KNOWINGLY
FAILS OR REFUSES TO COMPLY WITH ANY ORDERS THE
COMPTROLLER MAKES AND PRESCRIBES UNDER SECTION 29 OF
THIS ARTICLE, OR WHO KNOWINGLY FAILS OR REFUSES TO
COMPLY WITH ANY OTHER APPLICABLE PROVISIONS OF LAW, IS
SUBJECT TO FINE NOT TO EXCEED FIVE HUNDRED DOLLARS ($500)
OR TO IMPRISONMENT FOR NOT MORE THAN SIX MONTHS, OR
BOTH, FOR EACH OFFENSE.]]

SECTION 2. AND BE IT FURTHER ENACTED, That Section 61B(f) of
Article 40 of the Annotated Code of Maryland (1971 Replacement Volume), title
"General Assembly", sub-title "Department of Fiscal Services", sub-heading
"Division of Audits", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

61B.

(F) (From time to time the Comptroller, on the basis of audit reports submitted
to him, is hereby authorized to require the several offices and agencies of the State
to comply with accounting directives issued by his office and recommendations
made by the Legislative Auditor and the Joint Budget and Audit Committee.]
THE COMPTROLLER, ON THE BASIS OF AUDIT REPORTS
SUBMITTED TO THE JOINT BUDGET AND AUDIT COMMITTEE BY
THE LEGISLATIVE AUDITOR, SHALL REQUIRE THE SEVERAL
OFFICES AND AGENCIES OF THE STATE TO COMPLY WITH THE
RECOMMENDATIONS MADE BY THE LEGISLATIVE AUDITOR WITH
REGARD TO THE METHOD OF KEEPING BOOKS AND ACCOUNTS,
ADOPTING UNIFORM SYSTEMS OF ACCOUNTING, OR MAKING
REPORTS AND ADVISE THE COMMITTEE OF THE ACTION TAKEN. IF
THE OFFICES OR AGENCIES ESTABLISH TO THE SATISFACTION OF
THE COMPTROLLER THAT THE RECOMMENDATIONS SHOULD NOT
BE IMPLEMENTED, THE COMPTROLLER SHALL NOTIFY THE
COMMITTEE OF THE REASONS FOR NOT IMPLEMENTING THE
RECOMMENDATIONS. [[THE COMPTROLLER ALSO SHALL ADVISE
THE COMMITTEE WHENEVER THE PENALTY PROVISIONS OF
SECTION 30 OF ARTICLE 19 HAVE BEEN INVOKED AGAINST ANY
OFFICER OF ANY OFFICE OR AGENCY.]]

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.