(a) If the Legislative Auditor audits the financial records of a county, municipality, or special taxing district as provided in this subtitle, the county, municipality, or special taxing district shall pay the costs of the audit.

(b) (1) As soon as practical after completing an audit, the Legislative Auditor shall certify the total costs of the audit to the appropriate official of the county, municipality, or special taxing district.

(2) On receipt of the certification of costs, the official of the county, municipality, or special taxing district shall pay the Comptroller.