{"data":{"id":"us-md/md.-code-local-government-16-307","jurisdiction":"us-md","citation":"Md. Code, Local Government § 16–307","heading":"","body":"(a) (1) Each year the Legislative Auditor shall:\n(i) review the audit reports required under § 16–306 of this\nsubtitle; and\n(ii) make a full and detailed written report to the Comptroller\nand, in accordance with § 2–1257 of the State Government Article, the Executive\nDirector of the Department of Legislative Services on the result of the audit of the\nfinancial records of each county, municipality, and special taxing district created by\nthe State.\n(2) The report may include recommendations that the Legislative\nAuditor considers advisable relating to:\n(i) methods of bookkeeping;\n(ii) changes in the uniform system of financial reporting; and\n(iii) changes in the reports of the counties, municipalities, and\nspecial taxing districts.\n(b) (1) In conducting the review required under subsection (a) of this\nsection, the Legislative Auditor may review the work papers and other documentation\nof the auditor who filed the audit report.\n(2) The Legislative Auditor may refer audit reports, work papers, or\nother documentation reviewed by the Legislative Auditor to the State Board of Public\nAccountancy for action required by the Maryland Public Accountancy Act.\n(c) The Legislative Auditor shall report any violation of this subtitle by a\ncounty, municipality, or special taxing district created by the State to the Comptroller\nand, in accordance with § 2–1257 of the State Government Article, to the Executive\nDirector of the Department of Legislative Services.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=16-307","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"710a72a84e198f215944cccaeb49385285566521422d0e986f94a12eeedb82a6","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-16-306","next":"us-md/md.-code-local-government-16-308"},"notice":"GroundRules: Original legal text. Not legal advice."}