|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1482
|
|
Ch. 484
|
|
|
|
|
LAWS OF MARYLAND
|
|
|
|
|
|
|
|
|
|
|
|
|
|
forms and in such manner as the Legislative Auditor may
prescribe. This report shall be made to the Legislative Auditor
within 120 days after the close of the fiscal year of the county,
incorporated city or town and taxing district, or within six
months of the close of the fiscal year of a county, incorporated
city or town or taxing district having a population of more than
500,000. Each year the Legislative Auditor shall make a full and
detailed report in writing to the Comptroller and to the Director
of the State Department of Fiscal Services of the result of the
examination of the books, accounts, records and reports of each
county, incorporated city or town and taxing district, together
with such suggestions as he may think advisable to be made with
respect to methods of bookkeeping, changes in the uniform system
of municipal financial reporting and changes in the reports of
the counties, incorporated cities or towns and taxing districts
situated within this State. It shall also be the duty of the
Legislative Auditor to report all violations by any county,
incorporated city or town and taxing district of the requirement
and provisions specified in the sections of this subtitle to the
State Comptroller.
(b) Each county shall establish uniform rules and
regulations for the examination and auditing of the books,
accounts, and records of every special taxing district within the
county which:
(1) [is] IS not subject to the provisions of
subsection (a) of this section [and (1) which];
(2) [receives] RECEIVES moneys which were collected
by the county from a county property tax levy imposed at the
request of the special taxing district;
(3) HAS ANNUAL EXPENDITURES OF OVER $50,000; and [(2)
which]
(4) HAS moneys [are] disbursed and expended by a
person or body independent of the county government.
(C) At a minimum, the rules and regulations REQUIRED BY
SUBSECTION (B) OF THIS SECTION shall provide for the examination
and audit to:
(1) Be conducted by a certified public accountant,
registered public accountant, fiscal auditing review committee,
or official auditor of the county.
(2) Determine whether tax funds have been received,
deposited and disbursed in accordance with. approved
appropriations and State and local law.
(3) Include the following financial statements:
(i) Balance sheet;
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
