Chief Assistant State Auditors:

Michael J. Potthast, C.P.A. Baltimore
James W. Rountree, Jr., C.P.A. .. Baltimore

Senior Assistant State Auditors:

Charles V. Akeley .. Baltimore
*Brian M. Benson, C.P.A. .. Baltimore
A. James Bohn .. Baltimore
William L. Canton .. Baltimore
*John M. W. Day .. — .. Baltimore
Harry B. Lockwood, Jr. — .. Baltimore
George T. Nash .... .. Baltimore
*Charles I. Norris, C.P.A. .. ... Baltimore
*Benjamin S. Schilling, Jr., C.P.A. .. .. Baltimore
Thomas A. Sweeney .... .. .... .. Baltimore
W. P. Thomas .. .. Baltimore
Milton H. Vester — ....... ......... .. Baltimore

Junior Assistant State Auditors:

*Charles D. Baer .. ..... ..Baltimore
N. V. Broccolino .. ....... ...... Baltimore
J. W. Sindall ..... ... .. ... .. Baltimore

Administrative Assistant:
Kathleen Collins .. .... .Baltimore

Report Stenographer:
Helen Woolston .. Baltimore

Report Typist:
Marjorie T. Harder .. Annapolis

*On leave of absence for military service.

The State Auditor's Department was reorganized by the Acts of
1929, Chapter 226 (Annotated Code, Article 19, Sections 45 to 62, 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
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 As-
sistant 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.

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, in so far