§ 9-107. Advertising, printing, and publishing of enactments and annual statements; recording and indexing of records; audit of county books and accounts required

   (a) Scope of section. -- This section applies to all counties except:

   (1) Anne Arundel County;

   (2) Baltimore City;

   (3) Baltimore County;

   (4) Cecil County;

   (5) Howard County;

   (6) Prince George's County;

   (7) Queen Anne's County; and

   (8) Worcester County.

(b) Application of other sections. -- The provisions of § 9-105 and 9-106 of this subtitle apply to an act, an ordinance, or a resolution adopted by a commission county under this section.

(c) Advertisement, printing, and publication of laws, ordinances, resolutions, regulations, and annual statements. -- The governing body of a county may provide for advertising, printing, and publishing of:

   (1) laws, ordinances, resolutions, or regulations adopted by the county; and

   (2) the annual statements of receipts and expenditures of the county.

(d) Recording and indexing. -- The governing body of a county may provide for the recording and indexing of records in the office of the clerk of the court, register of wills, the governing body, and other officers to the extent that the recording and indexing are not provided for by general law.

(e) Audit of county books and accounts required. -- The governing body of a county shall:

   (1) appoint an auditor or accountant within 30 days after the close of the fiscal year to audit the books and accounts of all county officers collecting, holding, or disbursing county funds; and

   (2) publish or advertise the report of the auditor or accountant immediately after its completion to the extent that the governing body considers proper.

HISTORY: An. Code 1957, art. 25, § 3(a), (j), (m); 2013, ch. 119, § 2.