HARRY HUGHES, Governor

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(II)  A UNIT DOES NOT INDICATE ACTION TO BE
TAKEN IN RESPONSE TO A RECOMMENDATION;

(III)  A UNIT HAS NOT TAKEN THE ACTION THE UNIT
INDICATED IN ITS RESPONSE TO A RECOMMENDATION;

(IV)  A -UNIT REQUESTS A WAIVER FROM A
RECOMMENDATION; OR

(V)  THE RESPONSE BY THE UNIT IS NOT CONSIDERED
APPROPRIATE TO CARRY OUT THE RECOMMENDATION.

(4)  WITH RESPECT TO FINDINGS AND RECOMMENDATIONS OF A
FISCAL AND COMPLIANCE NATURE, THE COMMITTEE MAY RECOMMEND TO THE
GOVERNOR AND THE COMPTROLLER THAT THE UNIT TAKE THE CORRECTIVE
ACTION THE UNIT INDICATES WOULD BE TAKEN OR TAKE CORRECTIVE
ACTION TO CORRECT THE FINDINGS IN THE AUDIT REPORT OR THE
COMMITTEE MAY GRANT A WAIVER FROM THE RECOMMENDED ACTION.

(5)  WITHIN 45 DAYS AFTER RECEIPT OF THE
RECOMMENDATION THE GOVERNOR SHALL ADVISE THE COMMITTEE AS TO THE
ACTION TAKEN WITH RESPECT TO THE RECOMMENDATION.

(6)  WITHOUT CONCURRENCE OF THE COMPTROLLER, THE
COMMITTEE MAY NOT WAIVE A RECOMMENDATION OF THE LEGISLATIVE
AUDITOR WITH RESPECT TO FISCAL AND FINANCIAL RECORDKEEPING, A
UNIFORM SYSTEM OF ACCOUNTING, OR THE SUBMISSION OF FISCAL AND
FINANCIAL REPORTS BY THE UNITS.

(7)  WITH RESPECT TO FINDINGS AND RECOMMENDATIONS OF A
PERFORMANCE NATURE, THE COMMITTEE MAY MAKE RECOMMENDATIONS TO THE
GOVERNOR OR PROPOSE LEGISLATION AFTER REVIEWING A UNIT'S RESPONSE
TO A RECOMMENDED ACTION.

Article 19 - Comptroller

29.

(b) [(1) Except as provided in paragraph (2) of this
subsection, the Comptroller shall require a unit of the State
government to comply with each recommendation of the Legislative
Auditor in an audit report on the unit as to:

(i) Its recordkeeping;

(ii) Its use of a uniform system of accounting;
and

(iii) Its submission of reports.

(2) The Comptroller may waive compliance with a
recommendation of the Legislative Auditor if the unit satisfies
the Comptroller that the recommendation should not be carried
out.