Former Prince George's County state's attorney Arthur A. "Bud" Marshall Jr., who is seeking to regain the office he lost in 1986, filed suit against the county yesterday, raising questions about the finances of the prosecutor's office.

Marshall, the Republican nominee for state's attorney in the Nov. 6 election, alleges in the suit that officials either have refused to release a report of a financial audit of the prosecutor's office or have neglected to conduct an audit.

Marshall, in a statement, said he wants a judge to force the county to conduct an audit of State's Attorney Alex Williams's office or release a report of any audit already done. He said he is seeking to "either confirm or disprove allegations recently brought to {my} attention concerning possible improprieties in the use of county funds" by Williams.

Jack Johnson, an aide to Williams, called Marshall's lawsuit "a smoke screen" and said the office is audited each year.

Williams, a Democrat, is seeking reelection.

In a letter to Marshall in July, the county's Office of Audits and Investigations also said the prosecutor's office is audited each year, and that some results of the audit are contained in the county's Comprehensive Annual Financial Report.

Marshall, who lost a Democratic primary to Williams in 1986, said the county ought to prepare a separate, comprehensive audit report for the prosecutor's office.

The county replied that "separate reports are not prepared for each and every agency since this would be impractical, expensive and not in the taxpayers' best interest."