ALBERT C. RITCHIE, GOVERNOR. 717

amendments of the laws of the State as he may deem advisable
to protect the interests of the State. The Comptroller is au-
thorized and directed either upon such reports so made to him
by the State Auditor or upon his own initiative, to order and.
direct such officers and institutions to adopt and follow such
method of conducting their offices and institutions, or of keep-
ing 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 forth-
with to direct the State's Attorney of the county or of Balti-
more 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 Comptroller may in his dis-
cretion 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, boards, commissions and institutions, and for
all institutions in the State receiving State aid, and by his
order to require the said State offices, officers, departments,
boards, commissions and institutions, and institutions receiv-
ing State aid, to make and keep their books, accounts, state-
ments and reports in accordance therewith.

48. 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 forthwith to make such
investigation, and to report the results thereof to the Comp-
troller as soon as possible.

49. The State Auditor is hereby authorized and empowered
to require the production before him of the books and accounts
of the said officers and to examine upon oath any officer whose
office he is hereby authorized to examine touching the affairs
thereof, or to examine upon oath any other person as a witness
who he may be advised has important information in regard
to the conduct of such office. He shall have authority to issue