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Ch. 196
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1832
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LAWS OF MARYLAND
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Uniform System of Accounts — Audit Reports
FOR the purpose of extending the time period within which
certain local jurisdictions are required to submit
audit reports to the Legislative Auditor;
eliminating the fixed date on which the Legislative
Auditor is to make his annual report on the results
of local audits; and providing that the Legislative
Auditor shall report on the results of local audits
each year.
BY repealing and reenacting, with amendments,
Article 19 - Comptroller
Section 40
Annotated Code of Maryland
(1973 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 40 of Article 19 - Comptroller, of
the Annotated Code of Maryland (1973 Replacement Volume
and 1976 Supplement) be and it is hereby repealed and
reenacted, with amendments, to read as follows:
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Article 19 — Comptroller
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40.
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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 Legislative Auditor,
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] THE official auditor,
registered public accountant or fiscal or auditing
committee shall be approved by the Legislative Auditor
for the purposes specified 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] THE Legislative Auditor [shall have] HAS 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]. ANY
county, incorporated city or town or taxing district may
request the Legislative Auditor to audit its books,
records and reports, the costs of [such] THE examination
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