A Howard County grand jury Tuesday will begin reviewing evidence of alleged "irregularities" in the bookkeeping procedures of the Columbia Association, the nonprofit organization responsible for recreation facilities in Columbia, the county state's attorney said yesterday.

Charles E. Wheland, state's attorney, said his office has subpoenaed the bank records of an employee of Columbia Association and that an indictment seemed "probable" based on evidence his office has already gathered.

Padraic Kennedy, the association's president, said yesterday that he asked the state's attorney to investigate "certain irregularities" discovered by his staff during an annual audit.

Both Kennedy and Wehland declined to specify what the irregularities were, but the Baltimore Sun quotes sources as saying that association officials are concerned that possible "phony transaction," involving as much as $100,000, may have occurred on a "high level" within the corporation.

The Columbia Association, in addition to administering recreation facilities in Columbia, aslo operates a bus service and community and park facilities, Kennedy said.

Incorporated 12 years ago, the association spends about $6 million annually and has a staff of 300. Its revenues come from fees charged for use of its facilities and an annual assessment of Columbia property owners.