§ 2-7-68. Annual examination of books, vouchers, etc.  


Latest version.
  • The external auditor shall perform an annual audit in accordance with generally accepted auditing standards of the comprehensive financial statement of the county commissioners, board of education, and the Frederick Community College. The external auditor shall issue an opinion as to whether the statement fairly presents the financial position of those entities included in the report.
    (Code 1959, § 8-44; 1965, Chapter 825, § 14; 1983, Chapter 613, § 1)