756 LAWS OF MARYLAND. [CH. 314

Commissioners for such order, the said petition to set out in full
the circumstances, facts and conditions that constitute the neces-
sity for the use of the said money, the said petition shall be
filed as an equity proceeding in the said Court for Dorchester
County, and shall be considered by the whole bench, after the
taking of such testimony or evidence, in whatever manner the
Court shall direct, to show the necessity for the use of the said
money, and the said order if passed, shall state the amount in.
money authorized to be expended from the emergency fund and
for what purpose, and the County Commissioners shall cause a
copy of the said petition and order to be spread upon the min-
utes of their proceedings, and the emergency account in the
books shall show that the money is expended under the said
order, only through the aforegoing proceedings shall any money
be taken permanently from the said emergency fund; and pro-
vided further, that upon a petition as aforesaid, if it should
occur that in the stating and making of the budget, the County
Commissioners or Board of Estimates shall have appropriated
more money for any one item or estimate than shall appear to
be necessary for that purpose during the course of the fiscal
year, then upon petition to the Court and proof as aforesaid,
the Court in the manner aforesaid may pass an order for the
changing of money from one estimate where it is not needed
to an estimate the needs of which have exceeded the appropria-
tion for it. In no event shall any money be diverted from any
estimate, except as herein provided.

SEC. 105K. And be it further enacted, That it shall be the
duty of the County Commissioners to have an audit of the ac-
counts of the Treasurer and Collector of Dorchester County
made, at least, once during each fiscal year of the preceding fiscal
year by a certified public accountant, for the expense of which
audit they shall levy in each budget sufficient money to pay for
the same, and the said County Commissioners shall deliver the
report, when made to the County Commissioners, by the said
accountant, to the Circuit Court for Dorchester County, and
the said Court shall lay the same before the grand jury that
shall next convene after the filing of the said report and the
Court shall call the attention of the grand jury to said repeal
of the accountant, and the said accountant in his report or its
report shall particularly mention any unlawful diversion of
funds, any excess of expenditure or other matter on account
of the said budget system. And after the grand jury shall
have finished with the said report it shall then become part of