Maryland § 5-109
Full text of Maryland Maryland Code § 5-109, with citation guidance and answers to common questions.
§ 5-109.
(a) Each county board shall provide for an annual audit of its financial transactions and accounts.
(b) (1) The audit shall be made by a certified public accountant or a partnership of certified public accountants who are:
(i) Licensed by the State Board of Public Accountancy; and
(ii) Approved by the State Superintendent.
(2) The audit shall be made in accordance with the standards and regulations adopted by the State Board.
(c) (1) The results of the audit, including the letter of recommendation submitted by the auditor, are a matter of public record.
(2) The results shall be reported within 3 months after the close of the fiscal year for the county board on the form and in the manner required by the State Board to:
(i) The State Superintendent;
(ii) The county fiscal authority and the county council or the county commissioners;
(iii) The Joint Audit and Evaluation Committee of the General Assembly;
(iv) The Senate Budget and Taxation Committee;
(v) The Senate Education, Health, and Environmental Affairs Committee;
(vi) The House Appropriations Committee; and
(vii) The House Committee on Ways and Means.
(d) In addition to the audit required by this section, the county commissioners or county council may conduct an audit using auditors employed by the county.
Frequently Asked Questions About Maryland § 5-109
What does Maryland Code § 5-109 cover?
Section 5-109 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 § 5-109?
A common citation format is "Maryland Code § 5-109" (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 § 5-109 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.