S.B. 361

VETOES

(I) PASS AN ORDER DIRECTING COMPLIANCE WITH THE
SUBPOENA OR COMPELLING THAT THE INFORMATION REQUESTED BE PROVIDED;

AND

(II) ENFORCE THE ORDER BY PROCEEDINGS FOR CONTEMPT.
2-1219.

(a)     Except with the written approval of the Legislative Auditor, an employee of
the Office of Legislative Audits shall submit any report of findings only to the Legislative
Auditor.

(b)     (1) On the completion of each audit OR REVIEW, the Legislative Auditor
shall submit a full and detailed [ audit] report, subject to § 2-1312 of this article, to the
Joint Budget and Audit Committee and the Director.

(2) [An audit] A report shall include:

(i) the [audit] findings; [and]

(ii) any appropriate recommendations for changes in recordkeeping or
in other conduct of the unit or body audited OR REVIEWED; AND

(III) ANY RESPONSE OF THE UNIT OR BODY AUDITED OR
REVIEWED, SUBJECT TO PROCEDURES APPROVED BY THE JOINT BUDGET AND
AUDIT COMMITTEE.

(c)     The Director shall send a copy of the [audit] report of the Legislative
Auditor to:

(1)     the Governor;

(2)     the Comptroller; [ and]
(3)      THE TREASURER;

(3)     (4) THE ATTORNEY GENERAL;

(4)     (5) THE UNIT THAT HAS BEEN AUDITED OR REVIEWED; AND

[(3)](5) (6) any other person whom the Joint Budget and Audit
Committee specifies.

(d)     After the expiration of any period that the Joint Budget and Audit Committee
specifies, [an audit] A report of the Legislative Auditor is available to the public under
§§ 10-602 and 10-611 through 10-628 of this article.

(e)     (1) [The units of State government shall respond to the Director with
copies to the Joint Budget and Audit Committee, the Comptroller, and the Secretary of
Budget and Fiscal Planning as to the recommendations of the Legislative Auditor.

(2) The Director or the Committee may direct the Legislative Auditor to
undertake a review of the unit's response to determine the extent to which the action in
response to the recommendations has been taken.

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