88 ARTICLE 19.

institutions receiving State aid, to make and keep their books, accounts,
statements and reports in accordance therewith.

An. Code, 1924, art. 81, sec. 242. 1916, ch. 587, sec. 230A.
1929, ch. 226, sec. 48 (p. 717).

48. 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 presented to the
Comptroller by, and made or claimed to have been made by or on behalf of
any officer, department, board, commission or institution of this State; and
it shall be the duty of the State Auditor forthwith to make such invesiga-
tion, and to report the results thereof to the Comptroller as soon as possible.

An. Code, 1924, art. 81, sec. 243. 1912, sec. 231. 1904, sec. 227. 1902, ch. 257, sec. 219.
1912, ch. 190, sec. 219. 1929, ch. 226, sec. 49 (p. 717).

49. The State Auditor is hereby authorized and empowered to require
the production before him of the books and accounts of the said officers
and to examine upon oath any officer whose office he is hereby authorized
to examine touching the affairs thereof, or to examine upon oath any other
person as a witness who he may be advised has important information in
regard to the conduct of such office. He shall have authority to issue
process compelling such witness to attend before him, which shall be
directed to the sheriff of the county or Baltimore City, where such witness
may be found, and it shall be the duty of such sheriff to serve such process
promptly; and the cost of the same shall be paid by the State. Any such
officers who shall refuse to allow an examination of all the books and
accounts of their offices, and any witness duly served with process as afore-
said, who shall refuse or neglect to appear before the State Auditor or shall
refuse to answer upon oath touching the conduct of such offices, or as to
the books and accounts of said offices, shall, on indictment and conviction
thereof, be fined not less than one hundred dollars ($100) nor more than
one thousand dollars ($1, 000) in the discretion of the Court; provided,
however, that the examination of the books shall be made in the offices of
the different officers whose books are to be examined, and the Deputy State
Auditor under the direction of the State Auditor shall have the same power
as herein enumerated for the State Auditor.

An. Code, 1924. art. 81. sec. 244. 1912. sec. 232. 1904, sec. 228. 1902. ch. 257, sec. 220.

1912, ch. 190, sec. 220. 1922, ch. 29, sec. 232 (p. 49).

1929, ch. 226, sec. 50 (p. 718).

50. In case the State Auditor shall fail to make the annual report
herein provided for, or shall in other respects wilfully fail or neglect to
perform the duties herein provided for, he may be removed from office by
the Governor. In the event of the death, resignation, refusal to act or
removal of the State Auditor the Governor will have the authority to fill
such vacancy.