Maryland Code, LOCAL GOVERNMENT 10-309

County: means a county of the State or Baltimore City. See
state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(a) A county may provide for:

(1) the auditing of county accounts; and

(2) assisting the Legislative Auditor or other State officer authorized to audit the county accounts.

(b) A county may provide for proof of claims against the county before their payment.