The Maryland Commission on Uniform Accounts was created by an act of the General Assembly of Maryland (Chapter 328, Acts of 1947), adding Sections 49 to 59, inclusive, to Article 19 of the Public General Laws of Maryland (1939 Code); certain amendments thereto were effected by Chapter 492 of the Acts of 1949. Under the provisions of that law, the Commission was directed to establish a uniform system of financial reporting for all counties, incorporated cities or towns, and taxing districts and to prescribe the forms of the financial reports. In accordance with that direction, the Commission has established such a system and formulated the required financial report forms. The forms employ modern principles of municipal financial reporting, as recommended by the foremost authorities in that field, adapted to the specific provisions of the governing law and the particular conditions currently existing among Maryland municipalities. Further, as presently established, they include provision for certain additional information required to be furnished by the municipalities to the State Fiscal Research Bureau under the provisions of the law governing that bureau. This manual is issued as a guide to the use of the reporting system and the preparation of reports upon the forms established by the Commission. Any problems arising in that field should be taken up with the Commission and every effort will be made to assist in a satisfactory solution.
Maryland. Commission on Uniform Accounts, "Manual of uniform financial reporting for counties, incorporated cities or towns, and taxing districts of Maryland" (1950). State Publications. 78.