(a) If the Legislative Auditor audits the financial records of a county, municipality, or special taxing district as provided in this subtitle, the county, municipality, or special taxing district shall pay the costs of the audit.
(b) (1) As soon as practical after completing an audit, the Legislative Auditor shall certify the total costs of the audit to the appropriate official of the county, municipality, or special taxing district.
(2) On receipt of the certification of costs, the official of the county, municipality, or special taxing district shall pay the Comptroller.
Structure Maryland Statutes
Subtitle 3 - Uniform System of Financial Reporting
Section 16-302 - Maintenance of Books, Records, Journals, and Fiscal Reports
Section 16-303 - Uniform System of Financial Reporting
Section 16-304 - Annual Financial Reports
Section 16-305 - Annual Audits
Section 16-306 - Audit Reports
Section 16-307 - Review and Report by Legislative Auditor
Section 16-308 - Audits of Special Taxing Districts Created by Counties