MARYLAND MANUAL 31

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 Supplies are withdrawn from the warehouse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. (Code 1939, Art. 16A, sees. 22-26).

As of March 1, 1949, the Department assumed the responsibility of
distribution of donable foods from the Production and Marketing
Administration, U. S. Department of Agriculture, to public and pri-
vate eleemosynary institutions and agencies in the State of Mary-
land. There are 110 such institutions and agencies serving 24,000
persons.

Expenditures, 1949 -..--..-----...--..--.$165,241.38
Appropriation, 1950 .................. 196,324.00
Staff: 46.

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.
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 has established a uniform system of financial re-
porting for use by all counties, incorporated cities or towns, and
taxing districts in Maryland and has supplied all those subdivisions
with copies of the report forms for their guidance in effecting ne-
cessary changes in their accounting systems by the required adoption
date, which was January 1, 1950, for those operating on a calendar
year and July 1, 1950, for those operating on a fiscal year ending
June 30. A manual containing charts of the basic accounts estab-
lished, with explanations, and instructions on the preparation of the
required reports has also been published and distributed and the
staff.. of' the Commission furnishes assistance to any municipalities
needing help in installing or revising accounting systems to permit
them to meet the requirements of the uniform municipal reporting
law. (Code 1947 Supp., Art. 19, sees. 49-59).

Expenditures, 1949 .......................................................................$12,878.86

Appropriation, 1950 ..................................................................... 10,000.00

Staff: 2.