PARRIS N. GLENDENING, Governor

S.B. 361

(3)] The Director shall REVIEW EACH UNITS RESPONSE AND ADVISE THE
UNIT OF THE RESULTS OF THE REVIEW. THE DIRECTOR SHALL advise the Joint
Budget and Audit Committee when:

(i) a unit does not make a response to a recommendation;

(ii) a unit does not indicate action to be taken in response to a
recommendation;

(iii) a unit has not taken the action the unit indicated in its response to
a recommendation;

(iv) a unit requests a waiver from a recommendation; or

(v) the response by the unit is not considered appropriate to carry out
the recommendation.

(2) THE DIRECTOR OR THE COMMITTEE MAY DIRECT THE LEGISLATIVE
AUDITOR TO UNDERTAKE A REVIEW TO DETERMINE THE EXTENT TO WHICH
ACTION HAS BEEN TAKEN BY A UNIT TO IMPLEMENT A REPORT RECOMMENDATION.

[(4)](3) With respect to findings and recommendations of a [fiscal and
compliance] FISCAL/COMPLIANCE nature, the Committee may recommend to the
Governor and the Comptroller that the unit take the corrective action the unit indicates
would be taken or take [corrective] action to correct the findings in the [audit] report
or the Committee may grant a waiver from the recommended action.

[(5)] (4) Within 45 days after receipt of the recommendation the Governor
shall advise the Committee as to the action taken with respect to the recommendation.

[(6)] (5) Without concurrence of the Comptroller, the Committee may not
waive a recommendation of the Legislative Auditor with respect to fiscal and financial
recordkeeping, a uniform system of accounting, or the submission of fiscal and financial
reports by the units.

[(7)] (6) With respect to findings and recommendations of a performance
nature, the Committee may make recommendations to the Governor or propose
legislation after reviewing a unit's response to a recommended action.

2-1220.

(a) (1) In addition to the [audit] report under § 2-1219 of this subtitle, the
Legislative Auditor shall report an apparent violation of any law on use of State funds by
the unit of the State government or other body that is audited OR REVIEWED.

(2) A report under this subsection shall be submitted to:

(i) the Joint Budget and Audit Committee;

(ii) the Director;

(iii) the unit or body that is the subject of the report; and

(iv) the Office of the Attorney General.

- 3991 -