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ROBERT L. EHRLICH, JR., Governor Ch. 512
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corporation or association to which the General Assembly has appropriated money or
that has received funds from an appropriation from the State Treasury.
(c) The Office of Legislative Audits may audit any county officer or unit that
collects State taxes.
(d) [The Office of Legislative Audits shall audit the expenditures or tax
revenues of the Maryland-National Capital Park and Planning Commission relating
to Prince George's County, by request of:
(1) the Joint Audit Committee of the General Assembly;
(2) the Prince George's County Executive; or
(3) the Prince George's County Council.
. (e)] (1) The Office of Legislative Audits shall review any audit report
prepared under the authority of:
(i) Article 19, § 40 of the Code, with respect to a county, municipal
corporation, or taxing district; or
(ii) § 16-315 of the Education Article, with respect to a community
college.
(2) The results of any review made by the Office of Legislative Audits
under paragraph (1) of this subsection shall be reported as provided in § 2-1224 of
this subtitle.
[(f)] (E) (1) Between July 1, 2004 and June 30, 2010, the Office of
Legislative Audits shall conduct an audit of each local school system to evaluate the
effectiveness and efficiency of the financial management practices of the local school
system.
(2) The audits may be performed concurrently or separately.
(3) [The employees of the Office of Legislative Audits shall have access
to and may inspect the records, including those that are confidential by law, of any
local school system to perform the audits authorized under this section or pursuant to
a request for information as provided in § 5-114(e)(4) of the Education Article.
(4)] The Office of Legislative Audits shall provide information regarding
the audit process to the local school system before the audit is conducted.
[(5) In addition to the requirements of § 2-1224 of this subtitle, each
audit shall be distributed to the House Ways and Means Committee and the Joint
Committee on the Management of Public Funds.]
2-1221.
(a) A fiscal/compliance audit conducted by the Office of Legislative Audits
shall include:
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