Maryland § 16-307
Full text of Maryland Maryland Code § 16-307, with citation guidance and answers to common questions.
§ 16-307.
(a) (1) Each year the Legislative Auditor shall:
(i) review the audit reports required under § 16–306 of this subtitle; and
(ii) make a full and detailed written report to the Comptroller and, in accordance with § 2–1257 of the State Government Article, the Executive Director of the Department of Legislative Services on the result of the audit of the financial records of each county, municipality, and special taxing district created by the State.
(2) The report may include recommendations that the Legislative Auditor considers advisable relating to:
(i) methods of bookkeeping;
(ii) changes in the uniform system of financial reporting; and
(iii) changes in the reports of the counties, municipalities, and special taxing districts.
(b) (1) In conducting the review required under subsection (a) of this section, the Legislative Auditor may review the work papers and other documentation of the auditor who filed the audit report.
(2) The Legislative Auditor may refer audit reports, work papers, or other documentation reviewed by the Legislative Auditor to the State Board of Public Accountancy for action required by the Maryland Public Accountancy Act.
(c) The Legislative Auditor shall report any violation of this subtitle by a county, municipality, or special taxing district created by the State to the Comptroller and, in accordance with § 2–1257 of the State Government Article, to the Executive Director of the Department of Legislative Services.
Frequently Asked Questions About Maryland § 16-307
What does Maryland Code § 16-307 cover?
Section 16-307 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 16-307?
A common citation format is "Maryland Code § 16-307" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 16-307 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.