ing Fund of $300,000.00. An Accounting system has been developed
by means of which, through debit and credit entries, funds are trans-
ferred from budget appropriations of Using Agencies to reimburse
the Revolving Fund. Supplies are withdrawn from the warehouse
with a consequent lessening in the amount of clerical labor on the
part of the Using Agencies in the payment of invoices. Monthly
meetings are held with the Superintendents of the various State In-
stitutions and other State Agencies, at which time samples are exam-
ined and contracts awarded..

Publications: Fiscal Digest, 1947-1948, 1948-1949
The Budget of the State of Maryland 1948-1949, 1946.

1948 1949
Appropriations: ...........................................$143,478 $146,138
Staff: 37..

MARYLAND COMMISSION ON UNIFORM ACCOUNTS.

Chairman: James J. Lacy, Comptroller of the Treasury
Daniel L. Clayland, III, State Auditor; Michael J. Pott-
hast, Deputy State Auditor; Herbert Fallin, Budget Director
of Baltimore City; Herbert L. Langrall, C.P.A.; Charles W.
Hatter, C.P.A.; Christian H. Kahl, President Board of Coun-
ty Commissioners, Baltimore County; William F. Messick
President Board of County Commissioners, Wicomico County;
J. Edward Helbig, President. Board of County Commissioners,
Garrett County,
Joseph O'C. McCusker, Secretary..

Benjamin Steven Schilling, Jr., Director of Field Survey
308 Keyser Building, Baltimore 2 Telephone: Plaza 4620.

The Maryland Commission on Uniform Accounts was created by
the General Assembly in 1947. The Commission is composed of the
Comptroller of the Treasury, the State Auditor, the Deputy State
Auditor, the Director of the Budget of Baltimore City, two persons
nominated by the Maryland Association of Certified Public Account-
ants, and three County Commissioners appointed by the Governor
from a list of nominees submitted by the Boards of County Commis-
sioners of the several counties..

The Commission is presently engaged in a survey of the accounting
forms and reports used by the various counties, incorporated cities
or towns, and local taxing districts. It is the duty of the Commission
to establish, by October 1, 1948, a system of accounting which shall
be uniform for each county of the same class and for incorporated
cities or towns, and taxing districts of the same grade. The Com-
mission shall design and designate the systems and forms to be
used. A uniform system of financial reporting for each county,
incorporated city or town or local taxing district shall also be estab-
lished by the Commission previous to October 1, 1948. Each County,
incorporated city or town, or local taxing district shall adopt such
forms and systems designed for it as soon as practical after Janu-
ary 1, 1950. Failure to do so will mean the loss of State funds, grants,
or State aid which the local unit may be entitled to receive by law.
The Act also provides for the filing of an annual report with the
Comptroller and the Director of the Fiscal Research Bureau; and it.