(a) The head of the Office of Legislative Audits is the director of the Office of Legislative Audits, who shall serve as the Legislative Auditor.
(b) The Legislative Auditor must:
(1) be licensed as a certified public accountant in the State;
(2) at the time of appointment, have at least 3 years’ auditing experience; and
(3) while in office, be covered by a surety bond in the form and amount required by law.
(c) Subject to the policies and directives of the President and the Speaker, the Joint Audit and Evaluation Committee, and the overall supervision and control of the Executive Director, the Legislative Auditor has general administrative control of the operation of the Office of Legislative Audits.
Structure Maryland Statutes
Subtitle 12 - Staff and Services -- Department of Legislative Services
Part IV - Office of Legislative Audits
Section 2-1217 - Office of Legislative Audits Established
Section 2-1218 - Legislative Auditor
Section 2-1219 - Additional Staff
Section 2-1219.1 - "Examination" Defined
Section 2-1220 - Required and Authorized Audits
Section 2-1221 - Scope of Audit
Section 2-1222 - Place of Audits
Section 2-1223 - Audit Procedures
Section 2-1223.1 - Communicating Preliminary Findings of Examination
Section 2-1224 - Audit Reports
Section 2-1225 - Reports on Violations and Defaults