2130

LAWS OF MARYLAND

Ch. 604

(g) All State offices, officers, departments, boards,
bureaus, commissions, institutions and other agencies shall
have as a uniform fiscal year the period defined as such in
§ 2(20a) and § 29A of Article 81 of this Code as amended
from time to time. They shall keep their books, accounts,
statements, and reports in accordance with this fiscal
year.]

61B.

(A) (1) THE DIVISION SHALL AUDIT AND REPORT ON EVERY
DEPARTMENT, BOARD, BUREAU, COMMISSION, OR OTHER AGENCY OF
STATE GOVERNMENT, UNDER THE GENERAL DIRECTION OF THE JOINT
BUDGET AND AUDIT COMMITTEE. THE AUDITS SHALL BE MADE AT
LEAST EVERY 2 YEARS, BUT MAY BE MADE MORE FREQUENTLY AT THE
DISCRETION OF THE DIVISION. FROM TIME TO TIME, AS REQUIRED
BY THE COMMITTEE, THE DIVISION SHALL ASCERTAIN OR VERIFY
MATTERS OF INFORMATION OR PROCEDURE CONCERNING THESE SEVERAL
AGENCIES.

(2)  THE DIVISION SHALL AUDIT AND REPORT ON THE
OFFICES OF ALL CLERKS OF COURTS AND REGISTERS OF WILLS IN
THE STATE. THE DIVISION MAY AUDIT AND REPORT ON THE BOARDS
OF COUNTY COMMISSIONERS, COUNTY COUNCILS, THE MAYOR AND CITY
COUNCIL OF BALTIMORE, AND THE COUNTY TREASURERS AND TAX
COLLECTORS IN THE STATE, IN RELATION TO THE COLLECTION OF
STATE TAXES.

(3)  THE GENERAL ASSEMBLY, BY RESOLUTION, AND THE
JOINT BUDGET AND AUDIT COMMITTEE MAY DIRECT THE DIVISION TO
AUDIT AND REPORT ON ANY ASSOCIATION, CORPORATION, OR
INCORPORATED INSTITUTION THAT SECURES AN APPROPRIATION FROM
THE STATE TREASURY BY AN ACT OF THE GENERAL ASSEMBLY.

(B) (1) AUDITS CONDUCTED BY THE DIVISION SHALL
ENCOMPASS AN EXAMINATION OF FINANCIAL TRANSACTIONS,
ACCOUNTS, AND REPORTS, AND AN EVALUATION OF COMPLIANCE WITH
ALL APPLICABLE LAWS, REGULATIONS, AND DIRECTIVES. THE
AUDITS MAY ENCOMPASS, AT THE DISCRETION OF THE DIVISION,
REVIEWS OF EFFICIENCY AND ECONOMY IN THE USE OF RESOURCES,
AND REVIEWS TO DETERMINE IF DESIRED PROGRAM RESULTS ARE
EFFECTIVELY ACHIEVED OR PERFORMED.

(2) THE DIVISION ALSO SHALL CONDUCT AUTOMATIC
DATA PROCESSING AUDITS OF AGENCIES OF STATE GOVERNMENT,
INCLUDING AUDITS OF COMPUTER CENTER OPERATIONS AND AGENCY
AUTOMATION APPLICATIONS.

(C) (1) IN PERFORMING AUDITS, THE EMPLOYEES OF THE
DIVISION SHALL HAVE ACCESS TO AND MAY REVIEW AND INSPECT,
EXCEPT WHERE PROHIBITED BY THE FEDERAL INTERNAL REVENUE
CODE, ALL BOOKS, RECORDS, REPORTS, FILES, AND PAPERS,
INCLUDING THOSE WHICH ARE CONFIDENTIAL BY LAW, OF ANY STATE
AGENCY, OR OTHER PERSON OR ENTITY RECEIVING STATE FUNDS,
WITH RESPECT TO ANY MATTERS WITHIN THE JURISDICTION OF THE
DIVISION UNDER THIS SUBHEADING. THE LEGISLATIVE AUDITOR AND
ALL EMPLOYEES OF THE DIVISION SHALL HOLD AS CONFIDENTIAL ALL