Maryland Statutes
Subtitle 1 - In General
Section 9-107 - Advertising, Printing, and Publishing of Enactments and Annual Statements; Recording and Indexing of Records; Audit of County Books and Accounts Required

(a)    This section applies to all counties except:
        (1)    Anne Arundel County;
        (2)    Baltimore City;
        (3)    Baltimore County;
        (4)    Cecil County;
        (5)    Howard County;
        (6)    Prince George’s County;
        (7)    Queen Anne’s County; and
        (8)    Worcester County.
    (b)    The provisions of §§ 9–105 and 9–106 of this subtitle apply to an act, an ordinance, or a resolution adopted by a commission county under this section.
    (c)    The governing body of a county may provide for advertising, printing, and publishing of:
        (1)    laws, ordinances, resolutions, or regulations adopted by the county; and
        (2)    the annual statements of receipts and expenditures of the county.
    (d)    The governing body of a county may provide for the recording and indexing of records in the office of the clerk of the court, register of wills, the governing body, and other officers to the extent that the recording and indexing are not provided for by general law.
    (e)    The governing body of a county shall:
        (1)    appoint an auditor or accountant within 30 days after the close of the fiscal year to audit the books and accounts of all county officers collecting, holding, or disbursing county funds; and
        (2)    publish or advertise the report of the auditor or accountant immediately after its completion to the extent that the governing body considers proper.