accounts shall have been examined by
the State Auditor is in default to the
State for any sum or sums of money,
it shall be the duty of the Comptroller
forthwith to direct the State's attorney
of the county or of Baltimore City to
bring action in the name of the State
against such officer and his bond, if
any, to recover said money so due to
the State, as aforesaid, or the Comp-
troller may in his discretion direct such
suit to be brought by the Attorney Gen-
eral of the State.
(e) All State offices, officers, depart-
ments, boards, commissions, and insti-
tutions shall have as a uniform fiscal
year the period defined as such in
§§ 2 (20a) and 29 A of Article 81 of
this Code, as amended from time to
time; and they shall make and keep
their books, accounts, statements, and
reports in accordance therewith.
"Section 31. comptroller may re-
quire audit of claims; vouch-
ers and statements of expend-
itures or disbursements.
The Comptroller shall at any time
be entitled to call upon the State Audi-
tor to investigate, check, itemize and
audit any and all claims, vouchers and
statements of expenditures or disburse-
ments presented to the Comptroller by,
and made or claimed to have been
made by or on behalf of any officer,
department, board, commission or in-
stitution of this State; and it shall be
the duty of the State Auditor forth-
with to make such investigation, and to
report the results thereof to the Comp-
trolle'r as soon as possible.
"Section 32. auditor may require
production of books and ac-
counts ; examination under
oath ; compelling attendance
of witnesses.
|
The State Auditor is hereby author-
ized and empowered to require the
production before him of the books
and accounts of the said officers and
to examine upon oath any officer
whose office he is hereby authorized
to examine touching the affairs thereof,
or to examine upon oath any other
person as a witness who he may be
advised has important information in
regard to the conduct of such office.
He shall have authority to issue process
compelling such witness to attend be-
fore him, which shall be directed to
the sheriff of the county or Baltimore
City, where such witness may be found,
and it shall be the duty of such sheriff
to serve such process promptly ; and the
cost of the same shall be paid by the
State. Any such officers who shall re-
fuse to allow an examination of all the
books and accounts of their offices, and
any witness duly served with process
as aforesaid, who shall refuse or neglect
to appear before the State Auditor or
shall refuse to answer upon oath touch-
ing the conduct of such offices, or as
to the books and accounts of said of-
fices, shall, on indictment and convic-
tion thereof, be fined not less than one
hundred dollars ($100) nor more than
one thousand dollars ($1,000) in the
discretion of the court; provided, how-
ever, that the examination of the books
shall be made in the offices of the dif-
ferent officers whose books are to be
examined, and the deputy state auditor
under the direction of the State Audi-
tor shall have the same power as herein
enumerated for the State Auditor.
"Section 33. removal of auditor;
filling vacancy.
In case the State Auditor shall fail
to make the annual report herein pro-
vided for, or shall in other respects
wilfully fail or neglect to perform the
183
|
