HERBERT R. O'CONOR, GOVERNOR. 315

(3) The balance remaining in such fund at the end of
the fiscal year.

EXPENDITURES.

174K. (a) The County Treasurer shall pay no claim
or account of any kind whatsoever from County funds
except upon voucher,

(1) specifying in complete detail the items and
amounts comprising such claim or account, and for what
and to whom payable, and the budget account from which
payable, and

(2) approved for payment and countersigned by the
County Commissioners and Budget Supervisor in accord-
ance with this sub-title.

(b) The County Treasurer shall cancel and retain
for at least two years every voucher so paid; and in his
accounting shall receive credit for payments only if the
voucher therefor is produced.

174L. (a) The County Commissioners may immedi-
ately and without advertisement approve for payment any
proper voucher for any salary, debt service, or other item,
individually specified in the budget or in any emergency
appropriation made in compliance with Section 174J.

(b) Any voucher not covered by sub-section (a)
shall be approved only as follows:

(1) At least seven days before approving any such
voucher, the County Commissioners shall publish in at least
one newspaper having general circulation in the County
a statement specifying in detail each particular item of
expense covered by the voucher and for what and to whom
payable.

(2) Any taxpayer may protest against payment of the
claim or any portion covered by such voucher, by filing
with the County Commissioners, within seven days after
such publication, a protest in writing, specifying the
voucher or items objected to and the reason for objection.

(3) Upon the filing of any protest the County Commis-
sioners shall fix a time for hearing thereon and notify all
interested parties of the time and place for the hearing;
and at such hearing shall receive and consider any evidence
presented by any person that any item of such voucher
is incorrect, excessive or not bona fide.