Ch. 636

1997 LAWS OF MARYLAND

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
EXECUTIVE 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 THAT 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 § 16-315 OF THE EDUCATION ARTICLE, WITH RESPECT
TO A COMMUNITY COLLEGE.;

(III) § 5-109 OF THE EDUCATION ARTICLE. WITH RESPECT TO A
BOARD OF EDUCATION; OR

(IV) § 23-405 OF THE EDUCATION ARTICLE WITH RESPECT TO A
LIBRARY BOARD.

(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 § 2-1224 OF THIS SUBTITLE.

[2-1216.) 2-1221. Scope of audit.

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

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

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

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

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