62 LAWS OF MARYLAND. [CH. 37

missioners, the County Treasurer, the County Board of
Education and the Sheriff to keep and maintain the books
and accounts of their respective offices in accordance with
said system. All accounts or claims against the County
or any officer or agency of said County, unpaid and out-
standing on December 31st, of any year, shall be filed on
or before January 31st of the following year, and the
reports of the Auditor shall show such claims.

25. The said auditor shall before the first day of Sep-
tember, 1939, and annually thereafter before the first day
of June, make a thorough, complete and detailed ex-
amination of all books, papers, accounts and vouchers
in the offices of the County Commissioners, County
Treasurer, County Board of Education, and Sheriff of
Frederick County, and of all the papers and matters
that pertain to or are in any way connected with the
moneys and finances of said county, and the collection,
disbursement and expenditure of the same, and make a full
and complete audit of the same and to file said audit and
accounts with a full report thereon with the said County
Commissioners, which reports, audit and accounts shall
always be open to inspection and examination by any citi-
zen of the said county who desires to examine the same.

26. The auditor first appointed under the provisions of
this sub-title shall limit his investigations, audit, account
and report to the period extending from the first day of
January, 1938, to the first day of January, 1939, and shall
make out and file his audit, account and report with the
said County Commissioners on or before the first day of
September, 1939; his successor shall annually thereafter on
or before the first day of June make such examination
and report and file the same with the said County Com-
missioners for the period of one year immediately follow-
ing the period covered by his predecessor.

27. The said auditor is hereby authorized and em-
powered to require the production before him of the books,
accounts and papers of the said County Commissioners,
County Treasurer, County Board of Education and Sheriff,
and to examine upon oath administered by him, any County
Commissioner, County Treasurer, County Board of Educa-
tion or Sheriff, on any matter touching the affairs of the
said County Commissioners, County Treasurer, County
Board of Education or Sheriff, or to examine upon oath
administered by him, any other person as a witness whom
he may be advised has important information in regard to