Ch. 4                                       1993 LAWS OF MARYLAND

9-1617.

(a)     The Administration shall make provision for a system of financial accounting,
controls, audits, and reports. All accounting systems and records, auditing procedures and
standards, and financial reporting shall conform to the requirements of Title VI of the
Federal Water Pollution Control Act and, to the extent not inconsistent therewith,
generally accepted principles of governmental accounting. As soon as practical after the
closing of the fiscal year, an audit shall be made of the financial books, records, and
accounts of the Administration. The audit shall be made by independent certified public
accountants, selected by the Administration, and licensed to practice in the State as
auditors. The auditors may not have a personal interest either directly or indirectly in the
fiscal affairs of the^: Administration. They shall be experienced and qualified in the
accounting and auditing of public bodies. The report of audit shall be prepared in
accordance with generally accepted auditing principles and point out any irregularities
found to exist. The auditors shall report to the Secretary the results of their examination,
including, their unqualified opinion on the presentation of the financial position of the
Fund and the results of the Administration's financial operations. If they are unable to
express an unqualified opinion they shall state and explain in detail the reasons for their
qualifications, disclaimer, or opinion including recommendations necessary to make
possible future unqualified opinions.

Article - Health - General

8-204.

(c) In addition to the duties set forth elsewhere in this title, the Director shall:

(1)     Adopt regulations to carry out the provisions of this title;

(2)     Survey and analyze the needs of the State for prevention, diagnosis, and
treatment of drug misuse or alcohol misuse;

(3)     Submit each report that the Secretary, Governor, or General Assembly
requests;

(4)     Gather and disseminate statistics and other information on drug misuse
and alcohol misuse and drug misuse and alcohol misuse services;

(5)     Work cooperatively and coordinate with other State agencies and
advisory bodies in carrying out the provisions of this title; and

(6)     Do anything necessary or proper to carry out the scope of this title.
8-306.                                                                                                                     

(b)     The State Advisory Council shall:

(1)     Be a strong advocate of a comprehensive, broad-based approach to the
social, economic, psychological, and health problems of alcohol and drug abuse; and

(2)     Advise the Governor, the Secretary, and the Administration on:

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