HARRY HUGHES, Governor                                     1043

Defined terms: "County" § 1-101
"Includes";"including" § 1-101

2-1216. SCOPE OF AUDIT.

(A)  FISCAL AND COMPLIANCE PARTS.

AN AUDIT OF THE DIVISION OF AUDITS SHALL INCLUDE:

(1)  AN EXAMINATION OF FINANCIAL TRANSACTIONS AND
RECORDS;

(2)  AN EVALUATION OF COMPLIANCE WITH APPLICABLE LAWS
AND ORDERS; AND

(3)  FOR A UNIT OF THE STATE GOVERNMENT, AN AUDIT OF
COMPUTER CENTER OPERATIONS, AUTOMATION APPLICATION, AND OTHER
AUTOMATIC DATA PROCESSING OF THE UNIT.

(B)  PERFORMANCE PARTS.

AN AUDIT OF THE DIVISION OF AUDITS MAY INCLUDE:

(1)  A REVIEW OF THE EFFICIENCY AND ECONOMY WITH WHICH
RESOURCES ARE USED; AND

(2)  A REVIEW TO DETERMINE WHETHER DESIRED PROGRAM
RESULTS ARE ACHIEVED EFFECTIVELY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 40, §
61B(b).

In subsection (a)(1) of this section, the word
"records" is substituted for the former words
"accounts, and reports," for brevity. See also 63 Op.
Att'y Gen. 453 (1978).

In subsection (a)(2) of this section, the former
reference to "regulations" is deleted as unnecessary
in light of the broad reference to "laws".

Subsection (a)(3) of this section is revised to
clarify the apparent intent of former Art. 40, §
61B(b)(2) to enable the Division of Audits to examine
automatic data processing operations, which would not
necessarily fall within the general audit provision.

In subsection (b) of this section, the former phrase
"at the discretion of the Division" is deleted as
unnecessary in light of the use of the permissive "may
include".

Defined terms: "Includes";"including" § 1-101