2678 ARTICLE 81.

are levied. He shall also, with the aid of the Deputy State Auditors and
the assistants, on or before the first day of December in each and every
year examine the books and accounts of the State Tobacco Warehouse,
and such other books and accounts of State officers, departments, boards,
commissions or institutions not herein enumerated as the Comptroller
may direct. He shall also, with the aid of the Deputy State Auditors and
the assistants, on or before the first day of December in each and every
year make an examination of the books and accounts of all institutions in
the State receiving State aid. He or the Deputy State Auditors shall per-
sonally visit all of the aforesaid offices and institutions at least once a
year, and oftener, if in his judgment it is necessary to do so. The State
Auditor shall on or before the first day of December in each year, and
also at such other time and times as may be desirable, make a full and de-
tailed report in writing to the Comptroller of the result of his examina-
tion of the books and accounts of the offices, departments, boards, commis-
sions, and institutions so examined by him. It shall be his duty in such
reports to make suggestions as to changes in the conduct of such offices
and institutions, and in the method of keeping the books and accounts in
the offices and institutions examined by him; and with respect to the
adoption of uniform systems of accounting by such offices and institutions;
and also as to changes in the form of the reports made by said officers to
the Comptroller. It shall also be the duty of the State Auditor to report
all violations of the law and of the orders of the Comptroller in the con-
duct of such offices and institutions, and in the keeping of the books and
accounts of the offices and institutions examined by him, to the Comp-
troller, and to make such suggestions as to amendments of the laws of the
State as he may deem advisable to protect the interests of the State. The
Comptroller is authorized and directed, either upon such reports so made
to him by the State Auditor or upon his own initiative, to order and direct
such officers and institutions to adopt and follow such method of con-
ducting their offices and institutions, or of keeping books and accounts, or
to adopt such uniform systems of accounting, or to make such form of re-
ports, as the case may. be, as the said Comptroller 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 Comptroller 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 Comptroller may in his discretion
direct such suit to be brought by the Attorney-General of the State. The
Comptroller is 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 his order to require the said State offices, officers, departments, boards,
commissions and institutions, and institutions receiving State aid, to make
and keep their books, accounts, statements and reports in accordance there-
with.