Maryland § 5-110
Full text of Maryland Maryland Code § 5-110, with citation guidance and answers to common questions.
§ 5-110.
(a) In this section, “performance audit” means an assessment of an entity’s or program’s practices to determine whether the entity or program is operating economically and efficiently and whether corrective actions for improving its performance are appropriate.
(b) In the absence of an agreement between a county governing body and a county school board, the Department at the request of the county governing body shall contract for a performance audit of the county public school system to address the issues raised in the county’s request.
(c) The Department shall make reasonable efforts to ensure that a performance audit under this section is completed and the results of the audit are made available to the county board in time to be considered by the county board in the preparation of its budget for the next fiscal year.
(d) The cost of a performance audit under this section shall be shared equally between the county governing body and the county board.
(e) A performance audit for which the Department contracted under subsection (b) of this section:
(1) Shall be conducted in accordance with generally accepted government auditing standards; and
(2) May not include an assessment or evaluation of a county board’s efforts to meet the standards of the Maryland School Performance Program.
(f) Nothing in this section prevents a county governing body and a county school board from making an agreement to perform or contract for a performance audit of school board functions, including an agreement involving the scope of the performance audit or the responsibility for the funding of the performance audit.
Frequently Asked Questions About Maryland § 5-110
What does Maryland Code § 5-110 cover?
Section 5-110 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 § 5-110?
A common citation format is "Maryland Code § 5-110" (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 § 5-110 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.