1200 LAWS OF MARYLAND.. [CH. 587

form fiscal year for all State offices, officers, departments,
boards, commissions and institutions, and for all institutions in
the State receiving State aid, and by their order to require the
said. State offices, officers, departments, boards, commissions and
institutions, and institutions receiving State aid, to make and
keep their books, accounts, statements and reports in accordance
therewith.

SEC. 2. And be it further enacted, That a new section
be and the same hereby is added to said Article 81, to follow
immediately after Section 230 thereof, to be known as Section
230-A, and to read as follows:

230-A. 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 forth-
with to make such investigation, and to report*the results
thereof to the Comptroller as soon as possible.

SEC. 3. And be it further enacted, That Section 233 of
said Article be and the same hereby is repealed and re-enacted
with amendments, so as to read as follows:

233. All institutions in this State receiving State aid
shall at all times keep their books and accounts open to in-
spection by the State Auditor or Deputy State Auditors or
assistants at any time he or they apply for examination of
the same. They shall also furnish an account upon de-
mand showing receipts of State aid and disbursements of
money received from the State. It shall be unlawful for
any institution to receive any appropriation or aid from the
State, or any part thereof, unless and until such institution
fully complies with any order or orders which the Board of
Public Works may make or prescribe under the authority of
Section 230 of this Act, and with any and all other require-
ments of law; and the Comptroller shall not draw his warrant
for the payment of any such appropriation, or part thereof,
to any such institution, unless and until the State Auditor re-
ports to him. that such institution has fully complied with any
such order or orders of the Board of Public Works.