730 LAWS OF MARYLAND. [CH. 336

thereafter on or before the first day of January appoint a
certified public accountant, duly licensed under the laws of
Maryland, of good standing and experienced in County
auditing, who shall be designated as the auditor for Fred-
erick County and who shall hold office for one year from
the date of appointment. The County Commissioners shall
request bids of three or more certified public accountants,
qualified as heretofore provided and shall appoint the low-
est qualified bidder. The said County Commissioners of
Frederick County shall fill any vacancies that may occur in
said office within ten days after the same is known to
exist. The said auditor so appointed shall before entering
upon the discharge of his duties take before the Clerk of
the Circuit Court of Frederick County the Oath prescribed
by the Constitution of the State.

24. The said auditor shall, as soon as practicable after
entering upon the discharge of his duties, prepare and set
up a system of bookkeeping or accounts, such as will not
be in conflict with the authority granted any other State
Department having control or supervision over the records
in the offices of the County Commissioners, the County
Treasurer, County Board of Education, and Sheriff. After
the System of bookkeeping or accounts has been so set up,
it shall be mandatory upon the Clerk of the County Com-
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 outstand-
ing 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 examina-
tion 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 expen-
diture 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, audits and accounts shall always be open to inspec-
tion and examination by any citizen of the said county who
desires to examine the same.