(a) Notwithstanding any other provision of this article, the County Auditor annually may make an audit or review in accordance with generally accepted government auditing standards of the financial or performance data of the County or any commission or agency that receives an appropriation from the County, including the Board of Education and Frederick Community College.
(b) At the direction of the County Council, the County Auditor may examine the books, papers, accounts, records, and payment vouchers of any agency or entity expending funds appropriated by the County Government.
(c) In addition, any internal auditors appointed by the County Council may likewise examine the books, papers, accounts, records, and payment vouchers of the agencies named above or any agency or entity expending County funds appropriated by the County Government.
(Code 1959, § 8-46A; 1978, Chapter 78, § 1; 1988, Chapter 202, § 1) (Bill No. 22-21, 10-25-2022)