WILLIAM DONALD SCHAEFER, Governor Ch. 603

accountant or fiscal or auditing committee] shall be approved by
the Legislative Auditor for the purposes specified in this
section. On such examination, inquiry shall be made into the
methods, accuracy and legality of the accounts, records, files
and reports of each county, incorporated city or town and taxing
district [situated within this State]. The Legislative Auditor
[has the power] upon his own initiative [to] MAY REVIEW OR audit
the books, records and reports of any county, incorporated city
or town or taxing district. Any county, incorporated city or
town or taxing district may request the Legislative Auditor to
audit its books, records and reports[,]. IF THE REQUEST IS
APPROVED, the costs of the examination [to] SHALL be borne by the
[subdivision] AUDITEE. [If the audit provided in this section is
made by any certified public accountant or registered public
accountant or the fiscal auditing committee of any county,
incorporated city, town and taxing district or official auditor
of any county or incorporated city, such certified public
accountant or registered public accountant or fiscal auditing
committee or official auditor of any county or incorporated city,
as the case may be, shall report the] THE results of [his or
their] THE audit SHALL BE REPORTED to the Legislative Auditor on
such form or forms and in such manner as the Legislative Auditor
may prescribe. This report shall be made to the Legislative
Auditor [within 120 days] BY NOVEMBER 1 after the close of the
fiscal year [of the county, incorporated city or town and taxing
district,] or, EXCEPT THAT THE REPORT MAY BE MADE TO THE
LEGISLATIVE AUDITOR [within six months of] BY JANUARY 1 AFTER
the close of the fiscal year [of] FOR a county, incorporated city
or town or taxing district having a population of more than

500,000 400,000. AN AUDIT REPORT FILED WITH THE LEGISLATOR

LEGISLATIVE AUDITOR IS A PUBLIC RECORD UNDER THE PROVISIONS OF
SECTION 10-611 OF THE STATE GOVERNMENT ARTICLE OF THIS CODE. Each
year the Legislative Auditor SHALL REVIEW THE AUDIT REPORTS
SUBMITTED AND shall make a full and detailed report in writing to
the STATE Comptroller and to the Director of the State Department
of Fiscal Services of the result of the examination of the books,
accounts, records and reports of each county, incorporated city
or town and taxing district, together with such suggestions as he
may think advisable to be made with respect to methods of
bookkeeping, changes in the uniform system of [municipal]
financial reporting and changes in the reports of the counties,
incorporated cities or towns and taxing districts [situated
within this State], IN CONDUCTING THE REVIEWS SPECIFIED IN THIS
SECTION, THE LEGISLATIVE AUDITOR MAY REVIEW THE WORKING PAPERS
AND OTHER DOCUMENTATION OF THE AUDITOR. AS A RESULT OF THE
LEGISLATIVE AUDITOR'S REVIEWS, AUDIT REPORTS, WORKING PAPERS, OR
OTHER DOCUMENTATION MAY BE REFERRED TO THE MARYLAND STATE BOARD
OF PUBLIC ACCOUNTANCY FOR ACTION AS PRESCRIBED IN ARTICLE 75A OF
THIS CODE. It shall also be the duty of the Legislative Auditor
to report all violations by any county, incorporated city or town
and taxing district of the requirement and provisions specified
in the sections of this subtitle to the State Comptroller AND TO
THE DIRECTOR OF THE STATE DEPARTMENT OF FISCAL SERVICES. SHOULD

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