The Comptroller is the head of the Division of Financial Review of
the Finance Department. He is directed to exercise supervision and
direction over the State Auditor, the State Bank Commissioner, the State
Insurance Department, the State Tax Commission and the Central Pur-
chasing Bureau.

The Comptroller shall have the general superintendence of the fiscal
affairs of the State; he shall digest and prepare plans for the improve-
ment and management of the revenue, and for the support of the pub-
lic credit; prepare and report estimates of the revenue and expendi-
tures of the State; superintend and enforce the prompt collection of
all taxes and revenue; adjust and settle, on terms prescribed by law,
with delinquent collectors and receivers of taxes and State revenue;
preserve all public accounts; decide on the forms of keeping and stat-
ing accounts; grant, under regulations, prescribed by law, all warrants
for money to be paid out of the Treasury, in pursuance of appropria-
tions by law, and countersign all checks drawn by the Treasurer upon
any bank or banks, in which the moneys of the State may, from time
to time, be deposited; prescribe the formalities of the transfer of
stock, or other evidence of the State debt, and countersign the same,
without which such evidence shall not be valid; he shall make to the
General Assembly full reports of all his proceedings, and of the state
of the treasury department, within ten days after the commencement
of each session; and perform such other duties as shall be prescribed
by law.

STATE AUDITOR,
Union Trust Building, Baltimore.
(Term Expires 1927.)
Name. Postoffice.

State Auditor:
Lewis M. Milbourne.........................................Kingston, Somerset County

Deputy Auditors:

Thomas A. Sweeney...................................................................................Baltimore
Daniel H. Carroll of P...........................................................................Bel Air

The State Auditor and the Deputy Auditors are appointed by the
Governor for a term of three years from the date of .qualification on the
first Monday in May succeeding their appointment, except that the
present officials appointed under the terms of the Reorganization Act
hold office until the first Monday in May, 1924, or until their successors
shall qualify. Assistants are appointed by the Auditor subject to the
approval of the State Comptroller.

The law requires this office to audit the hooka and accounts of all
Clerks of Courts, Registers of Wills, Sheriffs, State's Attorneys, Col-
lectors of State taxes of the State of Maryland, including the city of
Baltimore, County Treasurers, Fee Officers, Boards of County Commis-
sioners, insofar as they affect the collection of State taxes or the assess-
able basis upon which State taxes are levied. . Also the State Tobacco
Warehouse, all institutions receiving State aid, and such other books
and accounts of State offleers, departments, hoards, commissions or
institutions as the Comptroller may direct.

In addition, the State auditor is also required by law to make on
or before December 1st in each year a full and detailed report to the
Comptroller of the result of the examinations of the books and accounts
of the offices, departments, boards, commissions and institutions exam-
ined by him. It shall also be his duty .to make suggestions as to