28 MARYLAND MANUAL

era Shore. With the adoption of the Constitution of 1851, these two
offices were consolidated. The present Constitution provides that the
Treasurer shall be elected by joint, ballot of both Houses of the Gen-
eral Assembly for a term of four years. The Treasurer is responsible
for depositing each day the money of the State in an authorized de-
pository. The Treasurer or his deputy must sign all checks, counter-
signed by the Comptroller, or an authorized deputy, in payment of
all bills on warrant from the Comptroller. The Treasurer's office is-
sues all of the State's bonds or certificates of indebtedness which are
signed by the Treasurer with the counter-signature of the Comp-
troller. The Treasurer is the custodian of the State's insurance and
all stocks, bonds or other investments of the State. A monthly bal-
ance of all State funds held in authorized depositories is published
in a newspaper of Baltimore, and a quarterly report is rendered to
the Comptroller. The Treasurer is also the custodian of such special
funds as may be prescribed by law (Const. 1867, Art. VI, sees.
1, 2, 4).

Expenditures, 1949 ....................---.-$244,406.90

Appropriation, 1960 ......................... 224,190.00

Staff: 11.

STATE AUDITOR

Daniel L. Clayland,III, State Auditor, 1951
Michael J. Potthast, Deputy State Auditor
Kathleen Collins, Administrative Assistant
1401 Standard Oil Building, Baltimore 2 Telephone: Lexington 4542

The office of the State Auditor was created in 1902; it was re-
organized in 1929 and has continued to operate under the law enacted
at that time, with minor changes. The State Auditor is appointed by
the Governor for a term of four years and both he and the Deputy
State Auditor are required to be certified public accountants or reg-
istered public accountants of Maryland.

The State Auditor's office is required to audit annually the books
of all Clerks of Court, Registers of Wills, and Collectors of State
Taxes of the State of Maryland, including the City of Baltimore;

the Governor's office, the Comptroller of the Treasury; the Attorney
General; the Clerk of the Court of Appeals; and such other offices,
departments, agencies, boards, commissions, or institutions as the
Comptroller may direct. On or before December first of each year,
and at such other times as may seem desirable, he submits to the
Comptroller full and detailed written reports of the results of his
examinations of the books and accounts of the various offices and
institutions audited, with suggestions as to changes in the method
of keeping the books and accounts, the adoption of uniform account-
ing systems, and changes in the forms of reports by the various
agencies to the Comptroller. The State Auditor also audits, when
requested, Maryland counties, incorporated cities or towns, and tax-
ing districts having a population of 2,500 or over and he prescribes
the form of and receives reports of certified public accountants or