COMPTROLLER. 87

and the Clerk of the Court of Appeals, and the books and accounts of such
other 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 Auditor and the Assistant State Auditors, on or
before the first day of December in each and every year make an examina-
tion of the books and accounts of all institutions in the State receiving
State aid. He or the Deputy State Auditor shall personally 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 Deputy State Auditor and the
Assistants shall report the results of their examinations and findings to the
State Auditor and to no one else, except by written authority of the State
Auditor. The State Auditor shall on or before the first clay of December
in each year, and also at such other time and times as may be desirable,
make a full and detailed report in writing to the Comptroller of the result
of his examination of the books and accounts of the offices, departments,
boards, commissions, 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. The State Auditor shall also report to the Governor, when-
ever requested, and whenever he shall deem it necessary or desirable so to
do. 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 conduct of such offices
and institutions, and in the keeping of the books and accounts of the offices
and institutions examined by him, to the Comptroller, 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 author-
ized 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 conducting their offices
and institutions, or of keeping books and accounts, or to adopt such uni-
form systems of accounting", or to make such form of reports, 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
bend, 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 em-
powered to prescribe a uniform fiscal year for all State offices, officers,
departments, beards, 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