HARRY HUGHES, Governor

3251

5-203. FAIR BOARD.

THE COUNTY COMMISSIONERS SHALL APPROPRIATE ANNUALLY NOT LESS
THAN $5,000 TO THE FAIR BOARD OF CALVERT COUNTY.

5-204. PRESERVATION OF HISTORICAL MATTERS.

THE COUNTY COMMISSIONERS MAY APPROPRIATE A SUM IN AN AMOUNT
TO BE DETERMINED BY THEM FOR THE BENEFIT OF THE HEMLOCK STAND ON
HELLEN CREEK AND , THE CHESAPEAKE BEACH RAILWAY MUSEUM, AND THE
JEFFERSON PATTERSON PARK AND MUSEUM.

SUBTITLE 3. AUDITS.

5-301. APPOINTMENT OF AUDITOR; DUTIES; TENURE.

THE COUNTY COMMISSIONERS SHALL APPOINT AND PAY AN AUDITOR
WHO ANNUALLY SHALL AUDIT THE BOOKS, RECORDS, VOUCHERS, AND
ACCOUNTS OF ALL PERSONS, OFFICES, BOARDS, AND COMMISSIONS THAT
COLLECT, HANDLE, OR DISBURSE FUNDS OF THE COUNTY. THE
COMMISSIONERS MAY REMOVE THE AUDITOR IN THEIR DISCRETION, AND
SHALL FILL ALL VACANCIES IMMEDIATELY. ALL AUDITS SHALL BE
CONDUCTED BY CERTIFIED PUBLIC ACCOUNTANTS.

5-302. DUTIES OF OFFICIALS; POWERS OF AUDITOR.

THE OFFICIALS WHOSE FINANCES ARE BEING AUDITED SHALL
PRODUCE, UPON REQUEST OF THE AUDITOR, ANY AND ALL BOOKS,
VOUCHERS, ACCOUNTS, AND OTHER RECORDS AND PAPERS IN ANY WAY
PERTAINING TO THE FUNDS OR AN AUDIT OF THEM. THE AUDITOR MAY
SUMMON, WITH OR WITHOUT DIRECTIONS TO PRODUCE BOOKS AND RECORDS,
AND EXAMINE UNDER OATH OR AFFIRMATION, WHICH THE AUDITOR MAY
ADMINISTER, OFFICIALS WHOSE AFFAIRS ARE BEING AUDITED OR ANY
OTHER PERSON DEEMED NECESSARY ON THE MATTERS PERTAINING TO THE
COUNTY FUNDS OR RELATING TO THE MATTERS BEING AUDITED. FOR THESE
PURPOSES THE AUDITOR SHALL HAVE THE POWER TO ISSUE PROCESS
COMPELLING THE ATTENDANCE OF A WITNESS AND THE PRODUCTION OF THE
RECORDS AND PAPERS OF A WITNESS. ANY PERSON WHO REFUSES OR
NEGLECTS TO PRODUCE ANY BOOKS, VOUCHERS, ACCOUNTS, OR OTHER
RECORDS AND PAPERS, AS REQUIRED, OR REFUSES TO RESPOND TO THE
SUMMONS OR TO BE SWORN OR AFFIRMED, OR BEING SWORN OR AFFIRMED,
TO ANSWER THE QUESTIONS OF THE AUDITOR RELATING TO THE FUNDS OR
THE MATTERS AND FINANCES TO BE AUDITED, IS GUILTY OF A
MISDEMEANOR, AND ON CONVICTION SHALL BE FINED NOT MORE THAN $500
FOR EACH OFFENSE. THE AUDITOR, WHENEVER POSSIBLE, SHALL REQUIRE
THE PRODUCTION OR THE ATTENDANCE AND TESTIMONY AT THE OFFICE OR
PLACE WHERE THE BOOKS AND RECORDS ARE KEPT OR WHERE THE OFFICIAL
DUTIES OF THE OFFICIAL WHOSE FINANCES ARE BEING AUDITED ARE
PRINCIPALLY CARRIED ON.

5-303. AUDITOR'S REPORT; PUBLICATION.

THE AUDITOR SHALL SUBMIT TO THE COUNTY COMMISSIONERS EACH
YEAR BY THE DATE SET BY THEM, A MANAGEMENT LETTER AND A REPORT ON
THE REVENUES AND DISBURSEMENTS OF COUNTY FUNDS FOR THAT FISCAL