EMERSON C. HARRINGTON, GOVERNOR. 1199

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 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 detailed report in writ-
ing to the Board of Public Works of the result of his.
examination of the books and accounts of the officers, depart-
ments, boards, commissions, and institutions so examined by
him. It shall be his duty in such reports to make sug-
gestions as to changes in the conduct of such offices and institu-
tions, 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 offi-
ces and institution; 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 Board of Public Works 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 Board of. Public Works, and to make such sugges-
tions as to amendments of the laws of the State as he may
deem advisable to protect the interests of the State. The Board
of Public Works is authorized and directed, either upon such
reports so made to them by the State Auditor or upon their own
initiative, to order and direct such officers and institutions to
adopt and follow such method of conducting their offices and in-
stitutions, or of keeping their books and accounts, or to adopt
such uniform systems of accounting, or to make such form of
reports, as the case may be, as the said Board 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 Board
of Public Works 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 Board of
Public Works may in their discretion direct such suit to be,
brought by the Attorney-General of the State. The Board of
Public Works are authorized and empowered to prescribe a uni-