BLAIR LEE III, Acting Governor                            1979

EDUCATION, THE BOARD IS AUTHORISED TO MAY DIRECT THE STATE

COMPTROLLER TO WITHHOLD AID PAYMENTS DUE A COLLEGE UNDER
THIS ARTICLE UPON FAILURE OF THAT COLLEGE TO IMPLEMENT ANY
AUDIT RECOMMENDATION THE BOARD DEEMS APPROPRIATE.

(C) (D) THE LEGISLATIVE AUDITOR MAY UPON HIS OWN

INITIATIVE PERFORM THE REQUIRED ANNUAL AUDITS. HOWEVER,
NOTIFICATION OF SUCH INTENT MUST BE GIVEN TO EACH AFFECTED
COMMUNITY COLLEGE BEFORE THE START OF THE FISCAL YEAR TO BE
AUDITED. AN ANNUAL AUDIT BY THE LEGISLATIVE AUDITOR MAY NOT
BE DUPLICATED BY ANY OTHER INDEPENDENT AUDIT OF A COMMUNITY

COLLEGE.

(D) (E) THE LEGISLATIVE AUDITOR MAY BE DIRECTED TO

UNDERTAKE ANNUAL OR SPECIAL AUDITS OF ANY COMMUNITY COLLEGE
BY THE JOINT BUDGET AND AUDIT COMMITTEE AT STATE EXPENSE.

(E) (F)             AN AUDIT PERFORMED BY AN OFFICIAL AUDITOR

OF ANY COUNTY OR BALTIMORE CITY APPROVED BY THE LEGISLATIVE
AUDITOR BY THE STATE BOARD FOR COMMUNITY COLLEGES WITH THE
CONCURRENCE OF THE LEGISLATIVE AUDITOR SHALL SATISFY THE
ANNUAL AUDIT REQUIREMENT IF IT OTHERWISE MEETS THE
REQUIREMENTS OF THIS SECTION.

(F) (G)              THE COST OF THE ANNUAL AUDIT REQUIRED BY

THIS SECTION IS THE RESPONSIBILITY OF THE COMMUNITY COLLEGE.

(G) (H) EACH YEAR THE LEGISLATIVE AUDITOR SHALL

SUBMIT A REPORT TO THE JOINT BUDGET AND AUDIT COMMITTEE, THE
STATE BOARD FOR COMMUNITY COLLEGES, AND THE DIRECTOR OF THE
STATE DEPARTMENT OF FISCAL SERVICES, ON THE RESULTS OF THE
ANNUAL AND SPECIAL COMMUNITY COLLEGE AUDITS.

(I)         NOTHING CONTAINED IN THIS SECTION MAY BE

CONSTRUED TO PROHIBIT A PERIODIC OR SPECIAL AUDIT BY AN

OFFICIAL. AUDITOR OF ANY COUNTY PROVIDING FUNDS FOR A
COMMUNITY COLLEGE.

(H) ANY COMMUNITY COLLEGE OFFICIAL OR EMPLOYEE WHO

KNOWINGLY OR WILLFULLY PROVIDES INCORRECT FINANCIAL,

STATISTICAL, OR ENROLLMENT DATA TO THE STATE BOARD FOR

COMMUNITY COLLEGES IS SUBJECT TO A FINE NOT TO EXCEED $5,000
OR IMPRISONMENT NOT TO EXCEED 5 YEARS, OR BOTH.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act

shall take effect July 1, 1978.

Approved May 16, 1978.

CHAPTER 643
(House Bill 1029)
AN ACT concerning