§ 2-1224. Audit reports
West's Annotated Code of MarylandState GovernmentEffective: December 14, 2022
Effective: December 14, 2022
MD Code, State Government, § 2-1224
§ 2-1224. Audit reports
(a) In this section, “unit” includes:
(b) Except with the written approval of the Legislative Auditor, an employee or authorized representative of the Office of Legislative Audits shall submit any report of findings only to the Legislative Auditor.
(c)(1) On the completion of each examination, the Legislative Auditor shall submit a full and detailed report to the Joint Audit and Evaluation Committee.
(d) The Legislative Auditor shall send a copy of the report to:
(4) the Governor, unless the report is of the Board of Liquor License Commissioners for Baltimore City, the board of license commissioners for a county or for the City of Annapolis subject to an audit under § 2-1220(f)(2) of this subtitle, or the Board of License Commissioners for Prince George's County;
(6) the State Treasurer, unless the report is of the Board of Liquor License Commissioners for Baltimore City, the board of license commissioners for a county or for the City of Annapolis subject to an audit under § 2-1220(f)(2) of this subtitle, or the Board of License Commissioners for Prince George's County;
(7) the Attorney General, unless the report is of the Board of Liquor License Commissioners for Baltimore City, the board of license commissioners for a county or for the City of Annapolis subject to an audit under § 2-1220(f)(2) of this subtitle, or the Board of License Commissioners for Prince George's County;
(9) the Secretary of Budget and Management, unless the report is of the Board of Liquor License Commissioners for Baltimore City, the board of license commissioners for a county or for the City of Annapolis subject to an audit under § 2-1220(f)(2) of this subtitle, or the Board of License Commissioners for Prince George's County;
(e) In addition to the requirements of subsection (d) of this section, each report of:
(f) Except as provided in subsection (i) of this section, after the expiration of any period that the Joint Audit and Evaluation Committee specifies, a report of the Legislative Auditor is available to the public under Title 4, Subtitles 1 through 5 of the General Provisions Article.
(g)(1) The Legislative Auditor shall review each unit's response and advise the unit of the results of the review. The Legislative Auditor shall advise the Joint Audit and Evaluation Committee when:
(3) With respect to findings and recommendations of a fiscal/compliance nature, the Committee may recommend to the Governor and the Comptroller that the unit take the corrective action the unit indicates would be taken or take action to correct the findings in the report or the Committee may grant a waiver from the recommended action.
(7) The Legislative Auditor shall review each local school system's response to an audit conducted under § 2-1220(e) of this subtitle and advise the local school system of the results of the review. The Legislative Auditor shall advise the Joint Audit and Evaluation Committee when a local school system:
(9) With respect to findings and recommendations made to a local school system, the Joint Audit and Evaluation Committee may make recommendations to the Governor, State Superintendent of Schools, the local school governing board, or local school officials after reviewing a local school system's response to a recommended action.
(h)(1) The Governor and the Chief Justice of the Supreme Court of Maryland shall implement systems and processes to monitor the efforts of the Executive Departmental Units and the Judiciary, respectively, to correct audit findings reported by the Office of Legislative Audits.
(3) Each unit required to report to the Office of Legislative Audits under paragraph (2) of this subsection shall continue to report to the Office of Legislative Audits on a quarterly basis after the initial report until the actions reported by the agency indicate that satisfactory progress has been made to address all findings.
Credits
Added as State Government § 2-1219 by Acts 1984, c. 284, § 1, eff. Oct. 1, 1984. Amended by Acts 1985, c. 556, § 1, eff. July 1, 1985; Acts 1988, c. 6, § 1, eff. Feb. 18, 1988; Acts 1991, c. 55, § 6, eff. April 9, 1991; Acts 1994, c. 3, § 3, eff. Feb. 28, 1994. Renumbered as State Government § 2-1224 by Acts 1997, c. 635, § 2, eff. July 1, 1997; Acts 1997, c. 636, § 2, eff. July 1, 1997. Amended by Acts 1997, c. 635, § 2, eff. July 1, 1997; Acts 1997, c. 636, § 2, eff. July 1, 1997; Acts 2006, c. 512, § 1, eff. Oct. 1, 2006; Acts 2011, c. 263, § 1, eff. Oct. 1, 2011; Acts 2014, c. 104, § 2, eff. Oct. 1, 2014; Acts 2017, c. 524, § 1, eff. Oct. 1, 2017; Acts 2017, c. 811, § 1, eff. May 27, 2017; Acts 2017, c. 812, § 1, eff. May 27, 2017; Acts 2019, c. 8, § 5; Acts 2022, c. 241, § 2, eff. May 12, 2022; Acts 2023, c. 49, § 6.
MD Code, State Government, § 2-1224, MD STATE GOVT § 2-1224
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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