H.B. 219

VETOES

inadvertently creates such opportunity. The existing legal standard of obtaining
information on a "finds to be needed" basis is sufficient. Expanding that standard to
include a record that "is requested" has the potential of creating unwarranted and costly
intrusions into private enterprises' operations.

The Executive and Legislative branches have worked together to improve our State's
pro-business environment and I am concerned that this bill may send an anti-business
message. I will work with the General Assembly and support a more carefully crafted
proposal that clarifies the Legislative Auditor's powers while providing appropriate
safeguards for State agencies and private entities.

For the above reasons, I have vetoed House Bill 219.

Sincerely,

Parris N. Glendening

Governor

House Bill No. 219

AN ACT concerning

General Assembly - Department of Fiscal Services - Office of Legislative Audits

FOR the purpose of altering the time requirement within which the Office of Legislative
Audits is mandated to conduct fiscal/compliance audits; clarifying that the
Legislative Branch is exempt from the fiscal/compliance audit requirement;
providing factors the Office shall take into consideration in determining the audit
schedule for the units of government that are subject to the Office's audit authority;
providing that each agency or program may be audited separately or as a part of a
larger organizational unit of State government; authorizing the Director of the
Department of Fiscal Services to direct the Office to conduct an audit or review for
certain purposes; clarifying that performance audits are to be conducted when
authorized by the Legislative Auditor, when directed by the Joint Budget and Audit
Committee or the Director of the Department of Fiscal Services, or when otherwise
required by law; stating the purpose of financial statement audits; requiring
fiscal/compliance, performance, and financial statement audits to be conducted in
accordance with generally accepted government auditing standards; providing that,
on the approval of the Joint Budget and Audit Committee, the Office of Legislative
Audits shall develop and use a rating system for determining the overall evaluation
of the financial transactions and records of units of State government; authorizing
the Legislative Auditor, under certain circumstances, to authorize all or a portion of
an audit or review to be conducted at the offices of the Office of Legislative Audits;
clarifying that access of the Legislative Auditor to certain records includes the
records of certain contractors under certain circumstances; providing that if a
person fails to comply with a subpoena issued by the Legislative Auditor or fails to
provide information that is requested during an audit or review, a circuit court may
pass an order directing compliance with the subpoena or compelling that the
information requested be provided and may enforce the order by proceedings for
contempt; requiring the Director of the Department of Fiscal Services to send,
under certain circumstances, a copy of certain reports of the Legislative Auditor to

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