PARRIS N. GLENDENING, Governor                            H.B. 219

2. The Legislative Auditor shall determine whether an
investigation shall be conducted in conjunction with an audit undertaken in accordance
with [subparagraph (i) of] this paragraph or [as a separate review] SEPARATELY.

(3)     If, on request of the Comptroller, the Joint Budget and Audit
Committee so directs, the Office of Legislative Audits shall audit OR REVIEW a claim
that has been presented to the Comptroller for payment of an expenditure or
disbursement and that is alleged to have been made by or for an officer or unit of the
State government.

(4)     The Office of Legislative Audits shall CONDUCT AN AUDIT OR REVIEW
TO determine the accuracy of information about or procedures of a unit of the State
government, as directed by the Joint Budget and Audit Committee OR THE DIRECTOR.

(b)     If the General Assembly, by resolution, or the Joint Budget and Audit
Committee so directs, the Office of Legislative Audits shall CONDUCT AN audit OR
REVIEW OF a corporation or association to which the General Assembly has
appropriated money OR WHICH HAS RECEIVED FUNDS FROM AN APPROPRIATION
from the State treasury.

(c)     The Office of Legislative Audits may audit any county officer or unit that
collects State taxes.

(D) (1) THE OFFICE OF LEGISLATIVE AUDITS SHALL REVIEW ANY AUDIT
REPORT PREPARED UNDER THE AUTHORITY OF:

(I)      ARTICLE 19, § 40 OF THE CODE, WITH RESPECT TO A COUNTY,
MUNICIPAL CORPORATION, OR TAXING DISTRICT; OR

(II)     § 16-409 OF THE EDUCATION ARTICLE, WITH RESPECT TO A
COMMUNITY COLLEGE

(2) THE RESULTS OF ANY REVIEW MADE BY THE OFFICE OF
LEGISLATIVE AUDITS UNDER PARAGRAPH (1) OF THIS SUBSECTION SHALL BE
REPORTED AS PROVIDED IN § 2-1219 OF THIS SUBTITLE.

2-1216.

(a) [An] A FISCAL/COMPLIANCE audit [of] CONDUCTED BY the Office of
Legislative Audits shall include:

(1)     an examination of INTERNAL CONTROLS AND financial transactions
and records;

(2)     an evaluation of compliance with applicable laws and [orders]
REGULATIONS;

(3)     [for a unit of the State government,] an audit of ELECTRONIC DATA
PROCESSING [computer center] operations[, automation application, and other
automatic data processing of the unit]; and

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