bate and therefore Committee Recommenda-
tion SF-I is open for amendment. The
Chair recognizes Delegate Sherbow.
DELEGATE SHERBOW: Mr. Chairman,
I offer an amendment to Committee Recom-
mendation SF-I, which is in the hands, I
believe, of all of the members of this Com-
mittee. I would suggest that it be called
Amendment No. 1.
THE CHAIRMAN: The Clerk will read
the amendment. It has previously been cir-
culated. It was circulated several days ago,
so that each delegate should have one. If
any of you do not have it, the Chief Page
will see that you have one immediately.
This will be Amendment No. 1 to strike out
the printed words to Amendment No. blank.
In view of the fact that the amendment
substitutes a new sentence for the entire
Committee Recommendation SF-I, the Chair
will rule that it is a motion to substitute.
The Clerk will read the motion to substitute.
READING CLERK: Amendment No. I
to Committee Recommendation No. SF-I by
the Committee on State Finance and Taxa-
tion. In lines 10, 11, and 12, on page 1 of
Committee Recommendation SF-I, strike
out the words
"the General Assembly shall provide by
law for post-audit of state finances by
persons under its control" and insert in
lieu thereof the words "the General As-
sembly shall provide by law for post-
audit of state finances an agency of the
General Assembly directed by a person
appointed by it and under its control."
THE CHAIRMAN: Is there a second to
the amendment?
(The motion was duly seconded.)
THE CHAIRMAN: The Chair recognizes
Delegate Sherbow for the purpose of de-
bate on the amendment, or the substitute,
I should say.
DELEGATE SHERBOW: Mr. Chair-
man, and members of the Committee, nearly
everything that I would want to say on
this subject has been pretty well said within
the explanation. This is a matter of con-
stitutional dimension because it is a man-
date to the General Assembly to carry out
the requirement that there should be post-
audit by this coordinate branch of the gov-
ernment, namely, the General Assembly.
It fixes the responsibility, it focuses it
where it belongs, and at the same time it
only gives the general requirements and
leaves the rest to statutory language, to |
the General Assembly for ultimate passage.
We believe that this is something that is
long overdue and should be a part of the
governmental processes of our State.
THE CHAIRMAN: The Chair recog-
nizes Delegate Koger.
DELEGATE KOGER: Mr. Chairman,
ladies and gentlemen, our new state consti-
tution shall remain silent on many issues
discussed at this Convention. Yet, no single
act in Maryland's fiscal process, like the
budget, is of greater importance than the
audit. The audit definitely belongs in our
new constitution. It is a must and an un-
questioned necessity.
The Finance and Taxation Committee's
recommendation advocates no formidable
change in the general policy of present day
auditing, no added financial outlay or
dreaded duplication of services. It makes
possible a constitutional mandate to audit
all other branches of state government. Our
recommendation clears up the hazy provi-
sion found in Article III, Section 24. It
eliminates the obstacles that have bogged
down the General Assembly in its efforts to
do something real about an audit of the
state finances. It makes possible an audit
of the executive and judicial branches by
an agency not subject to appointment or
control of either.
At the present time, as provided by law
in the Code, Article 19, Section 29, the
auditor appointed by the governor and
working under the direction of the comp-
troller, reports only to the governor who
appoints him and to the comptroller who
controls him. The exception is the Uni-
versity of Maryland. This audit, and this
audit only, is reported to the legislature.
The Legislative Council has, after all
these years, recommended a check on yearly
budgetary problems. Yesterday Governor
Agnew endorsed it. Very good! Let us
make sure this shift does not become an-
other tombstone in the legislative grave
yard of audit bill failures. This law is just
the catalyst needed making certain the au-
thority and opportunity.
Accounting is a system of keeping and
explaining records. Auditing is an official
process of examination and verification of
records. Last year, our budget was a billion
dollars. Add this to the other billions of
bygone years, and you will realize, perhaps
with some shock, the full impact of the
problem. Heretofore, the General Assembly
has had, at best, only an accounting of
state finances as there were no independent |
