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Maryland Manual, 1938
Volume 157, Page 15   View pdf image (33K)
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MARYLAND MANUAL. 16

The State Auditor's Department was reorganized by the Acts of
1929, Chapter 226 (Annotated Code, Article 19, Sections 45 to 52, in-
clusive).

The Governor appoints the State Auditor for a term of office be-
ginning on the first Monday in May next ensuing his appointment and
continuing for four years and until his successor is appointed and quali-
fies. The State Auditor appoints a Deputy State Auditor, with the ap-
proval of the Governor, and Assistant State Auditors to serve at his
pleasure. The State Auditor and the Deputy State Auditor are required
to hold valid certificates of the State to practice either as Certified
Public Accountants or Public Accountants; to have, respectively,
at least three years and two years of accounting experience at
the dates of their appointments; and to give bond for $10,000.00 and
$5,000.00, respectively, for faithful performance of duties. The Assist
ant State Auditors are required to give bond for $1,000.00 each and to
be either (1) Certified Public Accountants of Maryland; or (2) Regis-
tered Public Accountants of Maryland; or (3) employes of the State
at June 1,1929, in the capacity of Deputy or Assistant State Auditors;
or (4) (a) graduates of a high school with a four-year course (or the
equivalent through commercial experience or otherwise) and (b) grad-
uates of a resident school of accounting with at least a two-year course.

All assistants shown above, with the exception of Edgar D. Marine
were appointed by the State Auditor. Mr. Marine is the auditor for
oyster packing houses by appointment of the Governor under the law
creating his position.

The law requires this office to examine annually the books, accounts
and reports of the following: all Clerks of Court, Registers of Wills,
Sheriffs, State's Attorneys and Collectors of State Taxes of Maryland,
including the City of Baltimore; the several Boards of County Com-
missioners and the several County Treasurers and Collectors, insofar
as they affect the collection of State taxes or the assessable bases upon
which the State taxes are levied; the Governor's office, the Comp-
troller of the Treasury, the Attorney General, and the Clerk of the
Court of Appeals; such other State officers, departments, boards, com-
missions or institutions not herein enumerated as the Comptroller may
direct; and all institutions in the State receiving State aid.

The Deputy State Auditor and Assistants 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. On or before Decem-
ber first of each year (also, at such other times as may be desirable)
the State Auditor makes to the Comptroller, in writing, full and de-
tailed reports of the results of his examinations of the books and ac-
counts of the offices, departments, boards, commissions and institu-
tions examined, with suggestions as to changes in the methods of keep-
ing the books and accounts, the adoption of uniform systems of ac-
counting, and changes in the forms of reports by said officers to the
Comptroller. The State Auditor also reports to the Governor when
requested and when he deems it necessary and desirable to do so. In
addition, it is the duty of the State Auditor to report to the Comptroller
all violations of law and orders of the Comptroller in the conduct of
and in keeping the books and accounts of the offices and institutions
examined by him, 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.

 

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Maryland Manual, 1938
Volume 157, Page 15   View pdf image (33K)
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