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S.B. 503
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VETOES
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vetoed Senate Bill 503 - Comptroller - Local Government Audit Requirements.
This bill alters the time period for which the Legislative Auditor may authorize an
incorporated city or town with annual revenues of less than $50,000 to have an audit
from once every two years to once every four years.
House Bill 1181, which was passed by the General Assembly and signed by me on
May 11, 2000, accomplishes the same purpose. Therefore, it is not necessary for me to
sign Senate Bill 503.
Sincerely,
Parris N. Glendening
Governor
Senate Bill No. 503
AN ACT concerning
Comptroller - Local Government Audit Requirements
FOR the purpose of altering the time periods for which the Legislative Auditor may
authorize certain audits for certain municipal corporations and special taxing
districts; providing for the application of this Act; and generally relating to the
audit requirements for local governments.
BY repealing and reenacting, with amendments,
Article 19 - Comptroller
Section 40
Annotated Code of Maryland
(1998 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 19 - Comptroller
40.
(a) (1) Except as provided in paragraph (2) of this subsection, each county,
incorporated city or town and taxing district created by and situated within the State
shall have its books, accounts, records and reports examined at least once during each
fiscal year by the persons and for the purposes specified in this section. The
examination shall be made by a certified public accountant in the capacity of either
an independent auditor or official auditor of any county or incorporated city. The
auditor shall be in compliance with the provisions of the Maryland Public
Accountancy Act. The official auditor shall be approved by the Legislative Auditor for
the purposes specified in this section. On such examination, inquiry shall be made
into the methods, accuracy and legality of the accounts, records, files and reports of
each county, incorporated city or town and taxing district. The Legislative Auditor
upon his own initiative may review or audit the books, records and reports of any
county, incorporated city or town or taxing district. Any county, incorporated city or
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