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1481
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HARRY HUGHES, Governor
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Department to deal directly with certain taxing districts in
certain circumstances specifying that a county shall require
annual fiscal reports and audits, under certain
circumstances; providing that a county may withhold certain
funds from a special tax district under certain
circumstances; and generally relating to the auditing of
taxing districts.
BY repealing and reenacting, with amendments,
Article 19 - Comptroller
Section 40
Annotated Code of Maryland
(1981 Replacement Volume and 1982 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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Article 19 - Comptroller
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40.
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(a) Each county, incorporated city or town and taxing
district situated within the State shall have its books,
accounts, records and reports examined at least once during each
fiscal year by the persons and for the purposes specified in this
section. Said examination may be made by any one of the
following persons or agencies at the election of the county,
incorporated city or town and taxing district whose books,
accounts and records are subject to audit: The Legislative
Auditor, an official auditor of any county or incorporated city;
a certified public accountant or a registered public accountant;
or the fiscal or auditing committee, of each such county,
incorporated city or town and taxing district, provided that the
official auditor, registered public accountant or fiscal or
auditing committee shall be approved by the Legislative Auditor
for the purposes specified in this section. On such examination,
inquiry shall be made into the methods, accuracy and legality of
the accounts, records, files and reports of each county,
incorporated city or town and taxing district situated within
this State. The Legislative Auditor has the power upon his own
initiative to audit the books, records and reports of any county,
incorporated city or town or taxing district. Any county,
incorporated city or town or taxing district may request the
Legislative Auditor to audit its books, records and reports, the
costs of the examination to be borne by the subdivision. If the
audit provided in this section is made by any certified public
accountant or registered public accountant or the fiscal auditing
committee of any county, incorporated city, town and taxing
district or official auditor of any county or incorporated city,
such certified public accountant or registered public accountant
or fiscal auditing committee or official auditor of any county or
incorporated city, as the case may be, shall report the results
of his or their audit to the Legislative Auditor on such form or
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