HARRY HUGHES, Governor

2131

INFORMATION OBTAINED PURSUANT TO THIS REVIEW AND INSPECTION
THE EMPLOYEES SHALL SUBMIT REPORTS OF THEIR FINDINGS ONLY TO
THE LEGISLATIVE AUDITOR, EXCEPT UPON THE WRITTEN AUTHORITY
OF THE LEGISLATIVE AUDITOR.

(2) THE EMPLOYEES OF THE DIVISION SHALL HOLD AS
CONFIDENTIAL, EXCEPT AMONG THEMSELVES, ALL INFORMATION
OBTAINED PURSUANT TO THIS REVIEW AND INSPECTION. THE
LEGISLATIVE AUDITOR AND THE EMPLOYEES OF THE DIVISION MAY
NOT, EITHER IN REPORTS OR OTHERWISE, DISCLOSE INFORMATION
FROM OTHERWISE CONFIDENTIAL RECORDS WHICH WOULD IDENTIFY
PERSONS WHO ARE THE SUBJECTS OF THOSE RECORDS. THE
EMPLOYEES SHALL SUBMIT REPORTS OF THEIR FINDINGS ONLY TO THE
LEGISLATIVE AUDITOR, EXCEPT UPON THE WRITTEN AUTHORITY OF
THE LEGISLATIVE AUDITOR. ANY VIOLATION OF THE PROVISIONS OF
THIS SECTION IS SUBJECT TO THE PENALTIES OF SECTION 61C OF
THIS SUBTITLE.

(2) (3) AT THE CONCLUSION OF EACH AUDIT, THE
LEGISLATIVE AUDITOR SHALL SUBMIT A FULL AND DETAILED REPORT
TO THE JOINT BUDGET AND AUDIT COMMITTEE AND THE DIRECTOR OF
THE DEPARTMENT OF FISCAL SERVICES. THE REPORT SHALL STATE
THE FINDINGS OF THE AUDIT AND SHALL INCLUDE ANY APPROPRIATE
RECOMMENDATIONS FOR CHANGES IN THE CONDUCT OF THE AGENCY,
PERSON, OR ENTITY AUDITED, AND IN THE METHOD OF KEEPING
THEIR BOOKS, ACCOUNTS, AND RECORDS. SUBSEQUENTLY, THE
DIRECTOR SHALL SUBMIT COPIES OF ALL AUDIT REPORTS TO THE
GOVERNOR, THE COMPTROLLER, AND TO ANY OTHER PERSONS
DESIGNATED BY THE COMMITTEE. EXCEPT FOR A PERIOD OF TIME
SPECIFIED BY THE COMMITTEE, THE REPORTS ARE AVAILABLE TO THE
PUBLIC AS PROVIDED BY ARTICLE 76A OF THE CODE.

(D)  THE LEGISLATIVE AUDITOR SHALL ALSO REPORT TO THE
JOINT BUDGET AND AUDIT COMMITTEE AND TO THE DIRECTOR OF THE
DEPARTMENT OF FISCAL SERVICES ALL APPARENT VIOLATIONS OF LAW
OR ANY APPLICABLE REGULATIONS INVOLVING THE USE OF STATE
FUNDS BY ANY AGENCY, PERSON, OR ENTITY AUDITED. THESE
REPORTS SHALL ALSO BE MADE TO THE PARTICULAR AGENCY, PERSON,
OR ENTITY CONCERNED. IF IT APPEARS AT ANY TIME THAT ANY
OFFICER OR EMPLOYEE SUBJECT TO AN AUDIT BY THE LEGISLATIVE
AUDITOR IS IN DEFAULT TO THE STATE FOR ANY SUM OR SUMS OF
MONEY, THE LEGISLATIVE AUDITOR SHALL NOTIFY THE APPLICABLE
STATE'S ATTORNEY AND THE ATTORNEY GENERAL AND REQUEST THAT
APPROPRIATE ACTION BE TAKEN.

(E)  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.