Maryland § 7-401
Full text of Maryland Maryland Code § 7-401, with citation guidance and answers to common questions.
§ 7-401.
(a) The Comptroller may direct the units of the State government to use the method that the Comptroller sets for:
(1) keeping books and accounts;
(2) adopting uniform systems of accounting; or
(3) making reports.
(b) (1) Except as provided in paragraph (2) of this subsection, the Comptroller shall require a unit of the State government to comply with each recommendation of the Legislative Auditor in an audit report on the unit concerning:
(i) its record keeping;
(ii) its use of a uniform system of accounting; and
(iii) its submission of reports.
(2) The Comptroller may waive compliance with a recommendation of the Legislative Auditor if the unit satisfies the Comptroller that the recommendation should not be carried out.
(3) The Comptroller shall report to the Joint Audit and Evaluation Committee on actions under this subsection.
(4) The report shall include the reasons for waiving compliance with a recommendation of the Legislative Auditor.
Frequently Asked Questions About Maryland § 7-401
What does Maryland Code § 7-401 cover?
Section 7-401 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 § 7-401?
A common citation format is "Maryland Code § 7-401" (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 § 7-401 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.