HARRY HUGHES, Governor

989

In item (1) of this section, the word, "actual", which
formerly modified the word "reversions", is deleted as
surplusage.

In item (2) of this section, the reference to "an
appropriation in the State budget for the current
fiscal year" is substituted for the former reference
to "the current budgetary appropriations considered at
the last session of the General Assembly", for
clarity.

SUBTITLE 4. SUPERVISION OF RECIPIENTS.

7-401. ACCOUNTING SYSTEMS FOR STATE UNITS.

(A)  IN GENERAL.

THE COMPTROLLER MAY DIRECT THE UNITS OF THE STATE GOVERNMENT
TO USE THE METHOD THAT THE COMPTROLLER SETS FOR:

(1)  KEEPING BOOKS AND ACCOUNTS;

(2)  ADOPTING UNIFORM SYSTEMS OF ACCOUNTING; OR

(3)  MAKING REPORTS.

(B)  RECOMMENDATIONS OF LEGISLATIVE AUDITOR.

(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 CONCERNING:

(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.

(3)  THE COMPTROLLER SHALL REPORT TO THE JOINT BUDGET
AND AUDIT COMMITTEE ON ACTIONS UNDER THIS SUBSECTION.

(4)  THE REPORT SHALL INCLUDE THE REASONS FOR WAIVING
COMPLIANCE WITH A RECOMMENDATION OF THE LEGISLATIVE AUDITOR.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 19, §
29(a) and (b).