HERBERT R. O'CONOR, GOVERNOR. 69

title "Auditor", as said sections were enacted by Chapter
336 of the Acts of 1939, including the County Roads Board
of Frederick County among the county offices to have its
accounts examined by the county auditor and to have its
system of bookkeeping set up by said auditor.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 24, 25 and 27 of Article 11 of the Code
of Public Local Laws of Maryland (1930 Edition), title "Fred-
erick County", sub-title "Auditor", as said sections were
enacted by Chapter 336 of the Acts of 1939, be and they are
hereby repealed and re-enacted, with amendments, to read
as follows:

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 Depart-
ment having control or supervision over the records in the
offices of the County Commissioners, the County Treasurer,
County Board of Education, County Roads Board 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 Edu-
cation, the County Roads Board 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 outstanding 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 Septem-
ber, 1939, and annually thereafter before the first day of June,
make a thorough, complete and detailed examination of all
books, papers, accounts and vouchers in the offices of the
County Commissioners, County Treasurer, County Board of
Education, County Roads Board 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, audits
and accounts shall always be open to inspection and examina-
tion by any citizen of the said county who desires to examine
the same.

27. The said auditor is hereby authorized and empowered
to require the production before him of the books, accounts