(a) Notwithstanding any other provision of this article, the county auditor, before the first day of November, annually may make an audit in accordance with generally accepted auditing standards of the general purpose statements of the board of county commissioners, county treasurer, county board of education, Frederick Community College, county roads board, and sheriff of the county.
(b) At the direction of the board of county commissioners, the county auditor may examine the books, papers, accounts, records, and vouchers of any agency or entity expending funds appropriated by the board of county commissioners.
(c) In addition, any internal auditors appointed by the board of county commissioners may likewise examine the books, papers, accounts, records, and vouchers of the agencies named above or any agency or entity expending county funds appropriated by the board of county commissioners.
(d) The county auditor shall also have the authority contained in § 2-7-69 of this Code concerning the Frederick Community College.
