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Ch. 613
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LAWS OF MARYLAND
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1980
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his duties, take before the clerk of the circuit court of the
county the oath prescribed by the constitution of the State.]
[2-7-68.
The county auditor shall annually, before the first day of
December, make a thorough, complete and detailed examination of
all books, papers, accounts and vouchers in the offices of the
board of county commissioners, county treasurer, county board of
education, county roads board and sheriff of the county and of
all the papers and matters that pertain to or are in any way
connected with the money and finances of the county and the
collection, disbursement and expenditure of the same. He shall
make a full and complete audit of the same and file such audit
and accounts with a full report thereon with the board of county
commissioners, which reports, audits and accounts shall always be
open to inspection and examination by any citizen of the county
who desires to examine the same.]
2-7-68.
THE EXTERNAL AUDITOR SHALL PERFORM AN ANNUAL AUDIT IN
ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS OF THE
COMPREHENSIVE FINANCIAL STATEMENT OF THE COUNTY COMMISSIONERS,
BOARD OF EDUCATION, AND THE FREDERICK COMMUNITY COLLEGE. THE
EXTERNAL AUDITOR SHALL ISSUE AN OPINION AS TO WHETHER THE
STATEMENT FAIRLY PRESENTS THE FINANCIAL POSITION OF THOSE
ENTITIES INCLUDED IN THE REPORT.
2-7-69.
(a) The county auditor [is hereby authorized and empowered
to require] MAY ORDER the production [before him of the books,
accounts and papers] OF ALL RECORDS AND MATERIALS NECESSARY TO
PERFORM AUDITS of the board of county commissioners, THE county
treasurer, THE county board of education, [county roads board
and] THE COUNTY sheriff, and [to examine upon oath administered
by him, any county commissioner, the county treasurer, any member
of the county board of education, county roads board or the
sheriff on any matter touching the affairs of the board of county
commissioners, county treasurer, county board of education,
county roads board or sheriff or to examine, upon oath
administered by him, any other person as a witness whom he may be
advised has important information in regard to the conduct and
acts of the board of county commissioners, county treasurer,
county board of education, county roads board, sheriff or either
or any of them in matters pertaining to their office] THE COUNTY
COMMUNITY COLLEGE. THE COUNTY AUDITOR MAY EXAMINE THE RECORDS AND
MATERIALS OF ANY COMMISSION OR AGENCY THAT RECEIVES AN
APPROPRIATION FROM THE BOARD OF COUNTY COMMISSIONERS.
(b) [He shall have power to issue process compelling such
witnesses to attend before him, which shall be directed to the
sheriff of the county, and it shall be the duty of the sheriff to
serve such process promptly. Any county commissioner, county
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