1042

LAWS OF MARYLAND

Ch. 284

In subsections (a)(2), (b), and (c) of this section,
the former references to a duty to "report" are
deleted as unnecessary in light of the requirements
for audit reports under § 2-1219 of this subtitle.

In subsection (a)(2) of this section, the former
phrase "under the general direction of the Joint
Budget and Audit Committee" is deleted as unnecessary
since, under §§ 2-1206 and 2-1213(d) of this subtitle,
all of the operations of the Division are subject to
the Joint Budget and Audit Committee.

Also in subsection (a)(2) of this section, the former
phrase "but may be made more frequently at the
discretion of the Division" is deleted as unnecessary
in light of the requirement for audit "[a]t least"
once every 2 years.

In subsection (a)(3) of this section, the correct name
of the Joint Budget and Audit Committee is substituted
for the former, incorrect reference to the "joint
committee on budget and audit".

Also in subsection (a)(3) of this section, reference
to the "Division of Audits" is substituted for the
former reference to the Legislative Auditor, to
conform to the rest of this section. There appeared
to be no intent to impose this specific duty on the
Legislative Auditor, as opposed to staff of the
Legislative Auditor.

Also in subsection (a)(3) of this section, the former
words "investigate," "check," and "itemize" are
deleted as unnecessary in light of the broad reference
"audit".

Also in subsection (a)(3) of this section, the former
words "vouchers" and "statements" are deleted as
unnecessary in light of the broad term "claim".

In subsection (a)(4) of this section, reference to a
duty to "determine the accuracy of ... procedures" is
substituted for the former requirement "ascertain or
verify", to avoid confusion with use of "verification"
with regard to declarations under oath.

In subsection (b) of this section, the former
reference to an "incorporated institution" is deleted
as unnecessary in light of the word "corporation".

In subsection (c) of this section, the general
reference to a "county officer or unit" that collects
State taxes is substituted for the former, specific
reference to the "boards of county commissioners ...
and tax collectors", which was partially obsolete.