Ch. 236

LAWS OF MARYLAND

population of more than 400,000. An audit report filed with the
Legislative Auditor is a public record under the provisions of §
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 financial reporting and changes
in the reports of the counties, incorporated cities or towns and
taxing districts. 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] THE MARYLAND PUBLIC ACCOUNTANCY ACT. 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 any county or
incorporated city or town or taxing district fail or refuse to
file the audit reports as provided in this section with the
Legislative Auditor within the time prescribed or fail or refuse
to submit an audit report including financial statements that
have been prepared in accordance with generally accepted
accounting principles and audited in accordance with generally
accepted auditing standards, the State Comptroller, acting upon
the advice of the Director of the State Department of Fiscal
Services, shall be authorized to order the discontinuance of
payment of all funds, grants, or State aid which the county,
incorporated city or town or taxing district is entitled to
receive under State law. This provision shall have specific
reference to all funds, grants, or State aid which the county,
incorporated city or town or taxing district is entitled to
receive under applicable provisions of State law distributed by
the State Comptroller, the clerks of the court, or other units of
State government.

(b) Each county shall establish uniform rules and
regulations for the examination and auditing of the books,
accounts, and records of every special taxing district created by
and situated within the county which:

(1)  Is not subject to the provisions of subsection
(a) of this section;

(2)  Receives moneys which were collected by the
county from a county property tax levy imposed at the request of
the special taxing district;

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