§31–205.

    (a)    The Board annually shall engage an independent certified public accounting firm to conduct an audit in accordance with government auditing standards to express an opinion on the fair presentation of the financial statements of the Board.

    (b)    By November 1 after the close of each fiscal year, the accounting firm shall provide copies of the audit report to the members of the Board and the senators and delegates who constitute the Washington County Delegation to the Maryland General Assembly.