Ch. 603
LAWS OF MARYLAND
CHAPTER 603
(Senate Bill 618)
AN ACT concerning
Local Governmental Units - Audits and Reports
FOR the purpose of clarifying that the Legislative Auditor may
review certain documents of auditors of local governmental
units; changing the date for submitting audit reports for
certain jurisdictions; authorizing the referral of certain
audit reports and supporting documentation to the Maryland
State Board of Public Accountancy; clarifying when certain
funds may be withheld from a local governmental unit;
requiring a county which receives financial reports or audit
reports from special districts to submit certain information
to the Legislative Auditor; making miscellaneous changes;
and generally relating to the auditing of local governmental
units.
BY repealing and reenacting, with amendments,
Article 19 - Comptroller
Section 40
Annotated Code of Maryland
(1987 Replacement Volume and 1987 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 19 - Comptroller
40.
(a) Each county, incorporated city or town and taxing
district CREATED BY AND situated within the State shall have its
books, accounts, records and reports examined at least once
during each fiscal year by the persons and for the purposes
specified in this section. [Said examination may be made by any
one of the following persons or agencies at the election of the
county, incorporated city or town and taxing district whose
books, accounts and records are subject to audit: The
Legislative Auditor, an official auditor of any county or
incorporated city; a certified public accountant or a registered
public accountant; or the fiscal or auditing committee, of each
such county, incorporated city or town and taxing district,
provided that the] THE EXAMINATION SHALL BE MADE BY A CERTIFIED
PUBLIC ACCOUNTANT IN THE CAPACITY OF EITHER AN INDEPENDENT
AUDITOR OR OFFICIAL AUDITOR OF ANY COUNTY OR INCORPORATED CITY.
THE AUDITOR SHALL BE IN COMPLIANCE WITH THE PROVISIONS OF ARTICLE
75A OF THIS CODE. THE official auditor[, registered public
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