Ch. 5                                       2003 LAWS OF MARYLAND

(D) ACCOUNTING AND AUDIT OF MONEY DISTRIBUTED TO COUNTIES.

(1)      THE MONEY DISTRIBUTED UNDER THIS SUBTITLE AND ALLOCATED
TO A COUNTY SHALL BE ACCOUNTED FOR AND AUDITED IN ACCORDANCE WITH THE
PROCEDURES FOR ACCOUNTING AND AUDITING OF OTHER GOVERNMENTAL
REVENUES.

(2)      MONEY NOT EXPENDED BY THE COUNTY BY THE END OF A FISCAL
YEAR SHALL BE PLACED IN A SPECIAL FUND FOR EXPENDITURE IN THE NEXT
SUCCEEDING FISCAL YEAR

(3)      (I) MONEY DISTRIBUTED UNDER THIS SUBTITLE THAT REMAINS
UNENCUMBERED OR UNEXPENDED BY THE COUNTY AFTER THE SECOND FISCAL
YEAR SHALL BE REPAID TO THE SECRETARY FOR DEPOSIT IN THE GENERAL FUND.

(II) THE COMPTROLLER MAY SET OFF ANY SHARED REVENUES DUE
TO A COUNTY INSTEAD OF REPAYMENT UNDER THIS SUBSECTION.

(4)      (I) MONEY DISTRIBUTED UNDER THIS SUBTITLE TO BE EXPENDED
BY A VOLUNTEER OR MUNICIPAL FIRE, RESCUE, OR AMBULANCE COMPANY SHALL
BE MAINTAINED IN A SEPARATE ACCOUNT AND SHALL BE AUDITED IN THE SAME
MANNER AS OTHER MONEY OF THE VOLUNTEER OR MUNICIPAL COMPANY IS
AUDITED.

(II) COPIES OF THE AUDIT OF THE SEPARATE ACCOUNT SHALL BE
SUBMITTED TO THE RESPECTIVE COUNTY GOVERNMENT AND TO THE DEPARTMENT
OF STATE POLICE.

REVISOR'S NOTE: This section is new language derived without substantive
change from former Art. 38A, § 45D(a) through (d).

In subsection (a)(1)(i) of this section, the reference to sources other than
the "Fund" is substituted for the former reference to sources other than
"this program" for consistency throughout this subtitle.

In subsection (a)(1)(ii) of this section, the former obsolete reference to
"fiscal year 1986" is deleted.

In subsections (b)(2) and (d)(3)(ii) of this section, the reference to a "county"
is substituted for the former reference to a "local government" for
consistency throughout this subtitle. See Revisor's Note to § 8-103 of this
subtitle.

In subsection (b)(4) of this section, the phrase "as the match required
under this subsection" is substituted for the former phrase "as matching
funds" for clarity.

In subsection (c)(3) of this section, the reference to "§ 8-103(b) of this
subtitle", which is the revision of former Art. 38A, § 45C(b), is substituted
for the former inaccurate and meaningless reference to former Art. 38A, "§
45(b)". The Public Safety Article Review Committee notes this substitution
for consideration by the General Assembly.

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