48 LAWS OF MARYLAND. [CH. 20
fore the first day of December in each and every year make an

examination of the books and accounts of all institutions in
the State receiving State aid. He or the Deputy State Au-
ditors shall personally visit all of the aforesaid offices and in-
stitutions 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 writing to the Comptroller of the result of his ex-
amination of the books and accounts of the offices, depart-
ments, boards, commissions, and institutions so examined by
him. It shall be his duty in such reports to make suggestions
as to changes in the conduct of such offices and institutions,
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 offices
and institutions: 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 Comptroller in the conduct of
such offices and institutions, and in the keeping of the books
and accounts of the offices and institutions examined by him,
to the Comptroller, and to make such suggestions as to amend-
ments of the laws of the State as he may deem advisable to
protect the interests of the State. The Comptroller is author-
ized and directed, either upon such reports so made to him
by the State Auditor or upon his own initiative, to or-
der and direct such officers and institutions to adopt and
follow such method of conducting their offices and insti-
tutions, or of keeping 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 Comptroller 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 Comptroller forthwith to direct the State's At-
torney 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 afore-
said, or the Comptroller may in his discretion direct such
suit to be brought by the Attorney-General of the State.
The Comptroller is authorized and empowered to prescribe a
uniform fiscal year for all State offices, officers, departments,