About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.



Statute Text

ati276750.tmp
Article - State Government
§2–1220.  
(a)    (1)   In this subsection, “unit” includes each State department, agency, unit, and program, including each clerk of court and each register of wills.
(2)    (i)   The Office of Legislative Audits shall conduct a fiscal/compliance audit of each unit of the State government, except for units in the Legislative Branch.
(ii)   The audit of each unit shall be conducted at an interval ranging from 3 to 4 years unless the Legislative Auditor determines, on a case–by–case basis, that more frequent audits are required.
(iii)   In determining the audit interval for a unit, the Office of Legislative Audits shall take into consideration:
1.   the materiality and risk of the unit’s fiscal activities with respect to the State’s fiscal activities;
2.   the complexity of the unit’s fiscal structure; and
3.   the nature and extent of audit findings in the unit’s prior audit reports.
(iv)   Each agency or program may be audited separately or as part of a larger organizational unit of State government.
(3)   Performance audits or financial statement audits shall be conducted when authorized by the Legislative Auditor, when directed by the Joint Audit Committee or the Executive Director, or when otherwise required by law.
(4)    (i)   In addition to the audits required under paragraph (2) of this subsection, the Office of Legislative Audits may conduct a review when the objectives of the work to be performed can be satisfactorily fulfilled without conducting an audit as prescribed in § 2–1221 of this subtitle.
(ii)    1.   The Office of Legislative Audits has the authority to conduct a separate investigation of an act or allegation of fraud, waste, or abuse in the obligation, expenditure, receipt, or use of State resources.
2.   The Legislative Auditor shall determine whether an investigation shall be conducted in conjunction with an audit undertaken in accordance with this subsection or separately.
(5)   If, on request of the Comptroller, the Joint Audit Committee so directs, the Office of Legislative Audits shall audit or review a claim that has been presented to the Comptroller for payment of an expenditure or disbursement and that is alleged to have been made by or for an officer or unit of the State government.
(6)   The Office of Legislative Audits shall conduct an audit or review to determine the accuracy of information about or procedures of a unit of the State government, as directed by the Joint Audit Committee or the Executive Director.
(b)   If the General Assembly, by resolution, or the Joint Audit Committee so directs, the Office of Legislative Audits shall conduct an audit or review of a corporation or association to which the General Assembly has appropriated money or that has received funds from an appropriation from the State Treasury.
(c)   The Office of Legislative Audits may audit any county officer or unit that collects State taxes.
(d)    (1)   The Office of Legislative Audits shall review any audit report prepared under the authority of:
(i)   §§ 16–305 through 16–308 of the Local Government Article, with respect to a county, municipal corporation, or taxing district; or
(ii)   § 16–315 of the Education Article, with respect to a community college.
(2)   The results of any review made by the Office of Legislative Audits under paragraph (1) of this subsection shall be reported as provided in § 2–1224 of this subtitle.
(e)    (1)   Except as provided in paragraph (4) of this subsection, at least once every 6 years, the Office of Legislative Audits shall conduct an audit of each local school system to evaluate the effectiveness and efficiency of the financial management practices of the local school system.
(2)   The audits may be performed concurrently or separately.
(3)   The Office of Legislative Audits shall provide information regarding the audit process to the local school system before the audit is conducted.
(4)    (i)   Subject to the limitation under subparagraph (ii) of this paragraph, beginning in fiscal year 2017, a local school system shall be exempt from the audit requirement under paragraph (1) of this subsection if the county governing body, the county board of education, and the county delegation to the Maryland General Assembly consisting of the county senators and delegates each submits a letter to the Joint Audit Committee requesting an exemption on or before November 1 of fiscal year 2017, or on or before November 1 of the last year of a 6–year audit cycle under paragraph (1) of this subsection, as determined by the Office of Legislative Audits.
(ii)   A local school system may not be exempt for two consecutive 6–year audit cycles.
(5)   Notwithstanding paragraph (4) of this subsection, the Joint Audit Committee may direct the Office of Legislative Audits to conduct an audit of a local school system at any time.
(f)    (1)   At least once every 4 years, the Office of Legislative Audits shall conduct a performance audit of the Board of Liquor License Commissioners for Baltimore City to evaluate the effectiveness and efficiency of the management practices of the Board and of the economy with which the Board uses resources.
(2)   The performance audit shall focus on operations relating to liquor inspections, licensing, disciplinary procedures, and management oversight.