HARRY HUGHES, Governor

1045

In subsection (b) of this section, the former word
"data" is deleted as unnecessary in light of the
synonym "information".

Defined terms: "County" § 1-101

"Includes";"including" § 1-101 "Person" § 1-101

2-1219. AUDIT REPORTS.

(A)  REPORT OF EMPLOYEES.

EXCEPT WITH THE WRITTEN APPROVAL OF THE LEGISLATIVE AUDITOR,
AN EMPLOYEE OF THE DIVISION OF AUDITS SHALL SUBMIT ANY REPORT OF
FINDINGS ONLY TO THE LEGISLATIVE AUDITOR.

(B)  REPORT OF LEGISLATIVE AUDITOR.

(1)  ON THE COMPLETION OF EACH AUDIT, THE LEGISLATIVE
AUDITOR SHALL SUBMIT A FULL AND DETAILED AUDIT REPORT TO THE
JOINT BUDGET AND AUDIT COMMITTEE AND THE DIRECTOR.

(2)  AN AUDIT REPORT SHALL INCLUDE:

(I)  THE AUDIT FINDINGS; AND

(II)  ANY APPROPRIATE RECOMMENDATIONS FOR
CHANGES IN RECORDKEEPING OR IN OTHER CONDUCT OF THE UNIT OR BODY
AUDITED.

(C)  DISTRIBUTION BY DIRECTOR.

THE DIRECTOR SHALL SEND A COPY OF THE AUDIT REPORT OF THE
LEGISLATIVE AUDITOR TO:

(1)  THE GOVERNOR;

(2)  THE COMPTROLLER; AND

(3)  ANY OTHER PERSON WHOM THE JOINT BUDGET AND AUDIT
COMMITTEE SPECIFIES.

(D)  PUBLIC ACCESS.

AFTER THE EXPIRATION OF ANY PERIOD THAT THE JOINT BUDGET AND
AUDIT COMMITTEE SPECIFIES, AN AUDIT REPORT OF THE LEGISLATIVE
AUDITOR IS AVAILABLE TO THE PUBLIC UNDER §§ 10-601 AND 10-611
THROUGH 10-628 OF THIS ARTICLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 40, §
61B(c)(3) and the third sentence of (2).

In subsection (b)(2)(ii) of this section, the former
references to keeping "books" and "accounts" are
deleted in light of the broad word "recordkeeping".