1896

LAWS OF MARYLAND

Ch. 199

accounts and transactions of the State Use Industries in place of
conducting these audits on a biennial basis. Officials of the
State Use Industries shall be advised whether annual or biennial
audits will be conducted.

(3) The cost of the fiscal portion of the post audit
examinations shall be borne by the State Use Industries.

(C) THE LEGISLATIVE AUDITOR SHALL CONDUCT AN ANNUAL FISCAL
AUDIT OF THE ACCOUNTS AND TRANSACTIONS OF STATE AGENCIES FOR
COMPLIANCE WITH THIS SUBTITLE.

Article - State Government

2-1216.

(a) 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; AND

(4) FOR A UNIT OF STATE GOVERNMENT, AN EVALUATION OF
COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS RELATING TO THE
ACQUISITION OF GOODS AND SERVICES FROM STATE USE INDUSTRIES.

(b) 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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1985.

Approved May 21, 1985.

CHAPTER 200
(Senate Bill 448)
AN ACT concerning