Maryland Code § HS-16-209

Section HS-16-209
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(a) (1) The Montgomery Commission shall provide annually to the
county government an audit of each housing project financed by bonds guaranteed by
the county.
(2) The audit shall be done by:
(i) an independent certified public accountant licensed by the
State; or
(ii) a firm of independent certified public accountants licensed
by the State.
(3) The accountant or firm of accountants shall provide appropriate
certified financial statements and a management letter on the financial soundness of
the housing project.
(b) The county government may undertake financial and compliance audits
on housing projects financed by bonds guaranteed under this subtitle.

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