HARRY HUGHES, Governor

1041

it related to staff of the Division of Audits, the
first sentence of § 59(d)(1).

Subsection (a) of this section is revised to apply to
the "deputy legislative auditor and other professional
staff." Therefore, the fifth sentence of former Art.
40, § 61A(c), which made the Deputy Legislative
Auditor subject to the conditions that apply to other
professional staff, is deleted as unnecessary.

Defined term: "Director" § 2-1201

2-1215. REQUIRED AND AUTHORIZED AUDITS.

(A)  STATE UNITS.

(1)  IN THIS SUBSECTION, "UNIT" INCLUDES EACH CLERK OF
COURT AND EACH REGISTER OF WILLS.

(2)  AT LEAST ONCE EVERY 2 YEARS, THE DIVISION OF
AUDITS SHALL AUDIT EACH UNIT OF THE STATE GOVERNMENT.

(3)  IF, ON REQUEST OF THE COMPTROLLER, THE JOINT
BUDGET AND AUDIT COMMITTEE SO DIRECTS, THE DIVISION OF AUDITS
SHALL AUDIT A CLAIM THAT HAS BEEN PRESENTED TO THE COMPTROLLER
FOR PAYMENT OF AN EXPENDITURE OR DISBURSEMENT AND THAT IS ALLEGED
TO HAVE BEEN MADE BY OR FOR AN OFFICER OR UNIT OF THE STATE
GOVERNMENT.

(4)  THE DIVISION OF AUDITS SHALL DETERMINE THE
ACCURACY OF INFORMATION ABOUT OR PROCEDURES OF A UNIT OF THE
STATE GOVERNMENT, AS DIRECTED BY THE JOINT BUDGET AND AUDIT
COMMITTEE.

(B)  CORPORATIONS AND ASSOCIATIONS.

IF THE GENERAL ASSEMBLY, BY RESOLUTION, OR THE JOINT BUDGET
AND AUDIT COMMITTEE SO DIRECTS, THE DIVISION OF AUDITS SHALL
AUDIT A CORPORATION OR ASSOCIATION TO WHICH THE GENERAL ASSEMBLY
HAS APPROPRIATED MONEY FROM THE STATE TREASURY.

(C)  COUNTY OFFICERS AND UNITS.

THE DIVISION OF AUDITS MAY AUDIT ANY COUNTY OFFICER OR UNIT
THAT COLLECTS STATE TAXES.

REVISOR'S NOTE: Subsection (a)(1) of this section is new
language added to avoid repetition of references to
these positions. As to the term "unit" generally, see
the General Revisor's Note to this article.

Subsections (a)(2) through (c) of this section are new
language derived without substantive change from
former Art. 40, §§ 61B(a) and 61D.