HERBERT R. O'CONOR, GOVERNOR. 1445

ficers of the County government other than those now pre-
scribed by the State government or otherwise by law.

4. To keep the control accounts of the County Government.

5. To prepare and submit to the County Commissioners an
annual financial report setting forth in summary and, if re-
quested in. reasonable detail the financial condition and opera-
tion of the County government and such other reports as the
County Commissioners may from time to time require of him.

6. To render such assistance to the Clerk to the County
Commissioners in the preparation of the budget estimate as
the Board of County Commissioners may require of him.

7. To make such investigation of the organization, activi-
ties, and methods of procedure of the several county depart-
ments and establishments as he may be called upon to make
by the Board of County Commissioners.

If the Board of County Commissioners shall employ inde-
pendent public accountants for the purpose of auditing and
preparing reports for the County government as a whole or for
any part thereof the County Accountant and Comptroller may
adopt such reports as the reports required under the pro-
visions of this act provided that the form and content of such
reports in his opinion otherwise comply with the provisions of
this act.

8. It shall ba the duty of every officer and department re-
ceiving money for the County to issue a receipt to the person
paying the same, showing the date, purpose and amount of
every sum received, except that County tax bills marked paid
shall be a sufficient compliance with this provision. A com-
plete file of duplicate receipts shall constitute a valid and
sufficient record of cash receipts of any county officer or
department, and it shall be the duty of every officer or de-
partment disbursing money for the county to keep a record
of the date, payee or contractor, the purpose and amount of
every disbursement made. Where disbursements are made
upon the order of the County Commissioners, a complete file
of paid orders shall constitute a valid and sufficient record of
disbursements, unless the County Accountant and Comptroller
shall rule that a further record is necessary. The said Com-
missioners shall furnish such additional clerks and assistants
for such time, and at such compensation as they may deem
necessary, and all such clerks and assistants shall take the
oath of office prescribed by the Constitution of this State and
shall furnish a bond with such surety, in such form and in
an amount to be determined by the County Commissioners,
premium of which shall be levied for and paid out of County
tax funds. In case the County Accountant and Comptroller,