provisions of §§46 through 50 of Article
78A of the annotated code of
maryland.
"Section 30. examination of books
and accounts; reports to
comptroller and governor;
fiscal year.
(a) The State Auditor, with the aid
of the deputy State auditor and the
assistant State auditors shall on or
before the first day of December in
each and every year make an examina-
tion of the books, accounts and reports
of all clerks of courts, registers of wills,
and all collectors of State taxes of the
State of Maryland, including the City
of Baltimore, and also all county treas-
urers and fee officers, and the books
and accounts of the several boards of
county commissioners and of the sev-
eral county treasurers and collectors,
insofar as they affect the collection of
State taxes, or the assessable basis upon
which State taxes are levied.
(b) He shall also, with the aid of the
deputy State auditor and the assistant
State auditors, on or before the first
day of December in each and every
year examine the books and accounts
of the Governor's office, the Comp-
troller of the treasury, the State Treas-
urer, the Attorney General and the
Clerk of the Court of Appeals, and the
books and accounts of such other State
officers, departments, boards, commis-
sions or institutions not herein enum-
erated as the Comptroller may direct.
The deputy State auditor and the as-
sistants shall report the results of their
examinations and findings to the State
Auditor and to no one else, except by
written authority of the State Auditor.
The State Auditor shall on or before
the first day of December in each year,
and also at such other time and times
as may be desirable, make a full and
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detailed report in writing to the Comp-
troller of the results of his examina-
tion of the books and accounts of the
offices, departments, boards, commis-
sions, and institutions so examined by
him.
(c) It shall be his duty in such
reports to make suggestions as to
changes in the conduct of such offices
and institutions, and in the method of
keeping the books and accounts in the
offices and institutions examined by
him; and with respect to the adoption
of uniform systems of accounting by
such officers and institutions; and also
as to change in the form of the reports
made by said officers to the Comp-
troller. The State Auditor shall also
report to the Governor, whenever re-
quested, and whenever he shall deem it
necessary or desirable so to do.
(d) It shall also be the duty of the
State Auditor to report all violations
of the law and of the orders of the
Comptroller in the conduct of such
offices and institutions, and in the keep-
ing of the books and accounts of the
offices and institutions examined by
him, to the Comptroller, and to make
such suggestions as to amendments of
the laws of the State as he may deem
advisable to protect the interests of the
State. The Comptroller is authorized
and directed either upon such reports
so made to him by the State Auditor
or upon his own initiative, to order and
direct such officers and institutions to
adopt and follow such method of con-
ducting their offices and institutions,
or of keeping books and accounts, or to
adopt such uniform systems of account-
ing, or to make such form of reports,
as the case may be, as the said Comp-
troller may deem proper and advisable
and may prescribe. In case it shall at
any time appear that any officer whose
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