3198

LAWS OF MARYLAND

Ch. 511

source, nature, and extent of its purchase and the source,
nature, and extent of its sales.

(2)   The Division shall maintain accounting
records and prepare financial statements in accordance with
generally accepted accounting principles for enterprise fund
type activities.

(3)   Such financial statements shall be prepared
by the administration and be available for audit purposes no
later than 60 days after the end of each fiscal year.

(B) (1) THE LEGISLATIVE AUDITOR SHALL CONDUCT AUDITS
OF STATE USE INDUSTRIES.

(2)  AT HIS DISCRETION, THE LEGISLATIVE AUDITOR
MAY CONDUCT AN ANNUAL AUDIT OF A FISCAL AND COMPLIANCE
NATURE OF THE ACCOUNTS AND TRANSACTIONS OF THE STATE USE
INDUSTRIES IN PLACE OF CONDUCTING THESE AUDITS ON A BIENNIAL
BASIS. OFFICIALS OF THE STATE USE INDUSTRIES SHALL BE
ADVISED WHETHER ANNUAL OR BIENNIAL AUDITS WILL BE CONDUCTED.

(3)  THE COST OF THE FISCAL PORTION OF THE POST
AUDIT EXAMINATIONS SHALL BE BORNE BY THE STATE USE
INDUSTRIES.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 512

(Senate Bill 322)

AN ACT concerning

District Court - Civil Jurisdiction -
Jurisdictional Amount - Attorney's Fees

FOR the purpose of clarifying that attorney's fees are not
part of the amount in controversy or of damages for
certain purposes; making stylistic changes; and
providing for the prospective effect of these
provisions.

BY repealing and reenacting, with amendments,

Article - Courts and Judicial Proceedings
Section 4-401, 4-402(d)(l) and (e)(1), 4-405, and
12-401(d)