154                                         LAWS OF MARYLAND                                            Ch. 22

AUTHORITY ON THE FORM AND IN THE MANNER REQUIRED BY THE
STATE BOARD.

(D) ADDITIONAL AUDIT.

IN ADDITION TO THE AUDIT REQUIRED BY THIS SECTION, THE

COUNTY GOVERNING BODY COMMISSIONERS OR COUNTY COUNCIL MAY

CONDUCT AN AUDIT USING AUDITORS EMPLOYED BY THE COUNTY.

REVISOR'S NOTE: This section presently appears as Art.
77, §118.

The only changes are in style.

5-109. REPORTS.

(A)   REPORTS — GENERALLY.

(1)    EACH COUNTY BOARD SHALL MAKE THE REPORTS
REQUIRED BY THE STATE BOARD AND BY THE STATE SUPERINTENDENT.

(2)   THE REPORTS SHALL BE MADE AT THE TIME,
INCLUDE THE ITEMS, AND BE ON THE FORMS REQUIRED BY THE STATE
BOARD AND BY THE STATE SUPERINTENDENT.

(B)   ANNUAL REPORT.

(1)    EACH COUNTY BOARD SHALL PREPARE, PUBLISH,
AND MAKE AVAILABLE TO INTERESTED PARTIES AN ANNUAL REPORT ON
THE CONDITION, CURRENT ACCOMPLISHMENTS, AND NEEDS FOR
IMPROVEMENT OF THE SCHOOLS AS WELL AS A STATEMENT OF THE
BUSINESS AND FINANCIAL TRANSACTIONS OF THE COUNTY BOARD.

(2)   THIS REPORT SHALL BE PUBLISHED BEFORE THE
END OF THE CALENDAR YEAR.

(C)   UNIFORM METHOD FOR FINANCIAL REPORTS.

THE PUBLIC SCHOOLS OF EACH COUNTY SHALL USE A UNIFORM
METHOD, AS REQUIRED BY THE COUNTY SUPERINTENDENT, FOR
REPORTING THE RECEIPTS, EXPENDITURES, AND BALANCES OF THE
OPERATIONS AND ACTIVITIES CONDUCTED BY THE PUBLIC SCHOOLS.

REVISOR'S NOTE: This section presently appears as Art.
77, §§ 120 and 121.

In subsection (a) (1) of this section, the
reference to the "Board of School Commissioners
of the City of Baltimore" is deleted as
unnecessary in light of the definition of "county
board" in §1-101 of this article.

The only other changes are in style.

As to the requirement in subsection (b) of this
section that the county board prepare an annual
report, §4-205 (e) (2) (ii) of this article requires
this same report to be prepared by the county