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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 654   View pdf image (33K)
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654 REVENUE AND TAXES. [ART. LXXXI
their offices and institutions, or of keeping their books and accounts, or
to adopt such uniform systems of accounting, or to make such form of
reports, as the case may be, as the said Board may deem proper and
advisable and may prescribe. And in case it. shall at any time appear
that any officer whose accounts shall have been examined by the State
Auditor is in default to the State for any sum or sums of money, it
shall be the duty of the Board of Public Works forthwith to direct the
State's Attorney of the County or of Baltimore City to bring action in
the name of the State against such officer and his bond, if any, to
recover said money so due to the State, as aforesaid, or the Board of
Public Works may in their discretion direct such suit to be brought by
the Attorney-General of the State. The Board of Public Works are
authorized and empowered to prescribe a uniform fiscal year for all
State offices, officers, departments, boards, commissions and institutions,
and for all institutions in the State receiving State aid, and by their
order to require the said State offices, officers, departments, boards, com-
missions and institutions, and institutions receiving State aid, to make
and keep their books, accounts, statements and reports in accordance
therewith.
1916, ch. 587, sec. 230A.
230A. The Comptroller shall at any time be entitled to call upon
the State Auditor to investigate, check, itemize and audit any and all
claims, vouchers and statements of expenditures or disbursements pre-
sented to the Comptroller by, and made or claimed to have been made
by or on behalf of any officer, department, board, commission or institu-
tion of this State; and it shall be the duty of the Sta'te Auditor forth-
with to make such investigation, and to report the results thereof to the
Comptroller as soon as possible.
1912, ch. 190, sec. 221. 1916, ch. 587, sec. 233.
233. All institutions in this State receiving State aid shall at all
times keep their books and accounts open to inspection by the State
Auditor or Deputy State Auditors or assistants at any time he or they
apply for examination of the same. They shall also furnish an account
upon demand showing receipts of State aid and disbursements of money
received from the State. It shall be unlawful for any institution to
receive any appropriation or aid from the State, or any part thereof,
unless and until such institution fully complies with any order or orders
which the Board of Public Works may make or prescribe under the
authority of Section 230 of this Article, and with any and all other
requirements of law; and the Comptroller shall not draw his warrant
for the payment of any such appropriation, or part thereof, to any such
institution, unless and until the State Auditor reports to him that such
institution has fully complied with any such order or orders of the
Board of Public Works,


 
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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 654   View pdf image (33K)
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