continuing for four years and until his successor is appointed and
qualifies. The State Auditor appoints a Deputy State Auditor, with
the approval 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, respec-
tively, 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
Assistant State Auditors are required to give bond for $1,000.00 each
and to be either (1) Certified Public Accountants of Maryland; or
(2) Registered 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 other-
wise) and (b) graduates 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-
missioners 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
December first of each year (also, at such other times as may be
desirable) the State Auditor makes to the Comptroller, in writing, full
and detailed reports of the results of his examinations of the books
and accounts of the offices, departments, boards, commissions and in-
stitutions examined, with suggestions as to changes in the method of
keeping the books and accounts, the adoption of uniform systems of
accounting, 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 Comp-
troller all violations of law and orders of the Comptroller in the con-
duct of and in keeping the books and accounts of the offices and insti-
tutions examined by him, and to make such suggestions as to amend-
ments of the laws of the State as he may deem advisable to protect the
interests of the State.