is also sent to the governor. The auditor
also makes suggestions in his reports as
to changes in the conduct of such offices
and in the method of keeping books and
accounts.59 The auditor has the duty also
to report to the comptroller all violations
of the law and of the orders of the comp-
troller in conducting such office and in
keeping books and accounts. The comp-
troller may order such officers to adopt
suggested methods, and if the officer is
in default to the State, the comptroller
must cause action to be brought against
the defaulting officer to recover the
money.
The comptroller is entitled at any time
to call upon the auditor to examine any
and all claims, vouchers, etc., of expendi-
tures or disbursements presented to the
comptroller.60 The auditor may require
the production of books and accounts,
compel the attendance of witnesses, and
make examinations under oath.61
In case the auditor fails to make the
annual report or willfully fails or neglects
his duties, he may be removed by the
governor.62
The auditor's function is that of a post-
audit. The auditor's office makes yearly
audits of all departments, and reports are
continuously sent to the governor, comp-
troller, Budget Bureau, Fiscal Research
Bureau, and the agency or department
audited. A cover letter is sent with the
audit to the chief accountant in the gen-
eral office of the comptroller. This letter
states what the auditors found and
recommends changes if necessary.
59 md. code ann. art. 19, § 30 (c) (Supp.
(1966).
60 md. code ann. art. 19, § 31 (1957,
repl. vol. 1966).
61 md. code ann. art. 19, § 32 (Supp.
1966).
62 md. code ann. art. 19, § 33 (Supp.
1966).
180
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The auditing procedure is this: audi-
tors examine the books of the agency by a
team led by an in-charge man. The in-
charge man is assigned several accounts,
more or less the same each year, in order
that the work may be guided by an ex-
perienced auditor. A fresh approach is
obtained by changing assistants who work
under him. The in-charge man sets up
the work program to be followed. If an
irregularity is discovered, or the pro-
cedure followed by the agency is con-
sidered weak, the in-charge man dis-
cusses the problem informally with the
agency chief at which time minor cor-
rections may be made in the procedure.
The in-charge man prepares a report
based on his discussion notes, including
all material he deems important, and
appending at the end of the report all
material about which he has doubt con-
cerning its real significance. His report is
sent to a review board which checks the
grounds for disputed findings, edits the
report, and corrects spelling and gram-
mar.
The report is then sent to a deputy
auditor who contacts the agency head
to discuss findings. Often irregularities
are straightened out and recommenda-
tions accepted by the agency. If there is
a dispute, the comptroller's office, the
auditor, and the agency head meet to
discuss the recommendations and findings
of the auditor. The comptroller may
order the agency to adopt the recom-
mendations.63
A CASE STUDY
The auditor examined the books of the
State Roads Commission which, among
other duties, collects the tax on new auto-
mobile sales. The auditors determined
that the procedure used by the Commis-
sion permitted dishonest dealers to avoid
63 md. code ann. art. 19, § 30(d) (Supp.
1966).
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