524 LAWS OF MARYLAND. [CH. 328

section. Said examination may be made by any one of the fol-
lowing persons or agencies at the election of the county, in-
corporated city or town and taxing district whose books,
accounts and records are subject to audit: the State Auditor,
with the aid of the Deputy State Auditor and Assistant State
Auditors; a Certified Public Accountant; or the Fiscal or
Auditing Committee of each such county, incorporated city or
town and taxing district, provided that said Fiscal or Auditing
Committee shall be approved by the State Auditor for the
purposes specified in this section. On such examination, in-
quiry shall be made into the methods, accuracy and legality of
the accounts, records, files and reports of each county, incor-
porated city or town and taxing district situated within this
State. If the audit provided in this section shall be made
by any certified public accountant or the Fiscal Auditing
Committee of any county, incorporated city, town and taxing
district, such certified public accountant or Fiscal Auditing
Committee, as the case may be, shall report the results of his
or their audit to the S'tate Auditor on such form or
forms and in such manner as the State Auditor may pre-
scribe. The State Auditor shall on or before the first day of
December in each year, and also at such other time or times
as may be desirable, make a full and detailed report in writing
to the Comptroller and to the Director of the State Fiscal
Research Bureau of the result of the examination of the books,
accounts, records and reports of each county, incorporated
city or town and taxing district, together with such sugges-
tions as he may think advisable to be made with respect to
methods of bookkeeping, changes in the uniform system of
accounts and changes in the reports of said counties, incor-
porated cities or towns and taxing districts situated within
this State. It shall also be the duty of the State Auditor to
report all violations by any county, incorporated city or town
and taxing district of the requirement and provisions specified
in the sections of this sub-title to the State Comptroller.

59. If the State Auditor shall make the examination of the
books, accounts, records and reports of the counties, incor-
porated cities or towns and taxing districts as provided in
this sub-title, the expense incurred in making the examination
shall be paid by the county, incorporated city or town and
taxing district for which the examination has been made. As
soon as is practical after such examination has been con-
cluded, the State Auditor shall certify the total expense thereof
to the proper official of each county, incorporated city or town
and taxing district who shall thereafter issue his warrant for
the payment of the same to the State Comptroller.