2132

LAWS OF MARYLAND

Ch. 604

BUREAUS, COMMISSIONS, INSTITUTIONS, AND OTHER AGENCIES SHALL

HAVE AS A UNIFORM FISCAL YEAR THE PERIOD AS SUCH IN

SECTION 2(20A) AND SECTION 29A OF ARTICLE 81 OF THIS CODE.
THEY SHALL KEEP THEIR BOOKS, ACCOUNTS, STATEMENTS, AND

REPORTS IN ACCORDANCE WITH THIS FISCAL YEAR.

[61C.

(a) The Legislative Auditor may require the production
before him of the books and accounts of any office or
officer which he is authorized to examine. He may examine
any such officer under oath touching the affairs of his
office, or he may examine under oath any other person as a
witness if he is advised that the person has important
information concerning the conduct of the office. The
Legislative Auditor may issue process compelling the witness
to attend before him, which shall be directed to the sheriff
of the county or Baltimore City where the witness may be
found. The sheriff shall serve this process promptly. The
cost of the process shall be paid by the State.

(b) Any officer who refuses to allow an examination of
the books and accounts of his office or agency and any
witness served with process who refuses or neglects to
appear before the Legislative Auditor or refuses to answer
upon oath concerning the conduct of the office, or as to the
books and accounts of the office, is guilty of a
misdemeanor. Upon indictment and conviction therefor, he
shall be fined not less than one hundred dollars ($100) or
more than one thousand dollars ($1000) in the discretion of
the court.

(c) The examination of the books and accounts of the
several officios and agencies shall be made in the offices of
those agencies.]

61C.

(A) EVERY OFFICER OR EMPLOYEE OF AN AGENCY, PERSON, OR
entity subject to audit by the legislative auditor shall
provide the information and data required as determined by
the legislative auditor to perform the audit. this
information and data shall be made available notwithstanding
confidentiality provisions of other law. the audit shall be
made in the offices of the agency, person, or entity.

(b)  the legislative auditor may issue process
requiring any officer or official subject to audit to
produce, for audit purposes, all books of accounts, records,
reports, and files required for the audit. the process
shall be directed to the sheriff of the county or baltimore
city where the officer or official may be located. the
sheriff shall serve the process promptly. the cost of
process shall be paid by the state.

(F) ALL STATE OFFICES, OFFICERS, DEPARTMENTS, BOARDS,