HARRY HUGHES, Governor

2129

(d)  Assistants and other employees in the Division of
Audits shall report the results of their examinations and
findings to the Legislative Auditor and to no one else,
except by written authority of the Legislative Auditor. At
the conclusion of each audit, the Legislative Auditor shall
make a full and detailed report in writing to the joint
committee on budget and audit and to the Director of the
Department of Fiscal Services, showing the results of
examinations made of the books and accounts of the several
offices, departments, boards, commissions, institutions, and
other agencies examined by the Division of Audits.
Subsequently, the joint committee shall submit copies of all
audit reports to the Governor and to the Comptroller; and at
the discretion of the joint committee the reports may be
released publicly.

(e)  The Legislative Auditor as part of his reports
shall make suggestions as appropriate for changes in the
conduct of the offices, departments, boards, commissions,
institutions, and agencies, and in the method of keeping the
books and accounts of all such agencies. The Legislative
Auditor shall report to the joint committee on budget and
audit and to the Director of the Department of Fiscal
Services all violations of the law and of any regulations
applicable to the keeping of books and accounts, by any
office, department, board, bureau, commission, institution,
or other agency which receives or expends State moneys.
These reports also shall be made to particular offices or
agencies concerned. The joint committee on budget and
audit, acting through the Legislative Auditor, may direct
any such office or other agency to adopt and follow a proper
method of keeping books and accounts as the committee deems
proper and advisable. If it appears at any time that any
officer or employee whose accounts have been examined by the
Division of Audits is in default to the State for any sum or
sums of money, the joint committee on budget and audit shall
direct the State's Attorney of the county or of Baltimore
City to bring action in the name of the State against the
officer or employee and his bond, if any, to recover the
money due to the States In the discretion of the joint
committee on budget and audit, the Attorney General may be
directed to bring this suit.

(f)  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.