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<section article="glg" article_name="Local Government" number="9-107" title_number="9" title_name="General and Administrative Provisions" subtitle_number="1">
  <level label="a">
    <text>This section applies to all counties except:</text>
    <level label="1">
      <text>Anne Arundel County;</text>
    </level>
    <level label="2">
      <text>Baltimore City;</text>
    </level>
    <level label="3">
      <text>Baltimore County;</text>
    </level>
    <level label="4">
      <text>Cecil County;</text>
    </level>
    <level label="5">
      <text>Howard County;</text>
    </level>
    <level label="6">
      <text>Prince George’s County;</text>
    </level>
    <level label="7">
      <text>Queen Anne’s County; and</text>
    </level>
    <level label="8">
      <text>Worcester County.</text>
    </level>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
  <level label="c">
    <text>The governing body of a county may provide for advertising, printing, and publishing of:</text>
    <level label="1">
      <text>laws, ordinances, resolutions, or regulations adopted by the county; and</text>
    </level>
    <level label="2">
      <text>the annual statements of receipts and expenditures of the county.</text>
    </level>
  </level>
  <level label="d">
    <text>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.</text>
  </level>
  <level label="e">
    <text>The governing body of a county shall:</text>
    <level label="1">
      <text>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</text>
    </level>
    <level label="2">
      <text>publish or advertise the report of the auditor or accountant immediately after its completion to the extent that the governing body considers proper.</text>
    </level>
  </level>
</section>
