§ 10 Department of Audits – Independent auditors.
Current through 2026-10-01. Source: Laws of Md., ch. 485 (2026 Session Md. Gen. Assembly). Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Charter art. V, § 10 (2026)
§ 10 Department of Audits – Independent auditors.LinkCopy Citation
(a)Required engagement.
The Board of Estimates, at appropriate intervals, shall engage an independent firm of certified public accountants to audit:
(1)
the financial transactions of the Department of Audits; and
(2)
the comprehensive annual financial report of the City.
(b)Permissive engagement.
The Board of Estimates may engage an independent firm of certified public accountants to audit the financial transactions of any municipal agency and to examine the fiscal procedures, records, accounts, and methods of any municipal agency, including the Department of Audits.
(c)Reports.
The independent firm of certified public accountants shall make reports of its audits, examinations, and recommendations to the Board of Estimates.