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§ 9-925. Recordkeeping and audits

West's Annotated Code of MarylandEnvironment

West's Annotated Code of Maryland
Environment
Title 9. Water, Ice, & Sanitary Facilities (Refs & Annos)
Subtitle 9. Water and Sewer Authorities
Part III. Board of Directors; Powers of Authorities
MD Code, Environment, § 9-925
§ 9-925. Recordkeeping and audits
Currentness
In general
(a) Each authority shall:
(1) Keep a complete record of its receipts and expenditures;
(2) Employ a certified public accountant to audit its books and accounts;
(3) Keep a detailed audit and financial statement of its accounts available and open for public inspection at its principal office during business hours; and
(4) File annually a certified copy of the detailed audit and financial statement with the governing body of each member political subdivision.
Governing body powers to audit books and records of the authority
(b)(1) In person or by authorized agents, the governing body of any member political subdivision may examine and audit the books and records of the authority.
(2) An examination or audit under this subsection is without cost to the authority.

Credits

Added by Acts 1985, c. 173, § 2.
MD Code, Environment, § 9-925, MD ENVIR § 9-925
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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