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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 16. IN GENERAL |
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SUBTITLE 3. UNIFORM SYSTEM OF FINANCIAL REPORTING |
§ 16-309. Audits by Legislative Auditor -- Costs
Latest version.
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(a) Responsibility for costs. -- If the Legislative Auditor audits the financial records of a county, municipality, or special taxing district as provided in this subtitle, the county, municipality, or special taxing district shall pay the costs of the audit.
(b) Certification of costs. --
(1) As soon as practical after completing an audit, the Legislative Auditor shall certify the total costs of the audit to the appropriate official of the county, municipality, or special taxing district.
(2) On receipt of the certification of costs, the official of the county, municipality, or special taxing district shall pay the Comptroller.