WM. PRESTON LANE, JR., GOVERNOR. 1195

calendar year by the persons and for the purposes speci-
fied in this section. Said examination may be made by any
one of the following persons or agencies at the election of
the county, incorporated city or town and taxing district
whose books, accounts and records are subject to audit:
the State Auditor, with the aid of the Deputy State Auditor
and Assistant State Auditors; a Certified Public Ac-
countant; or the Fiscal or Auditing Committee of each
such county, incorporated city or town and taxing district,
provided that said Fiscal or. Auditing Committee shall be
approved by the State Auditor for the purposes specified in
this section. On such examination, inquiry shall be made
into the methods, accuracy and legality of the accounts,
records, files and reports of each county, incorporated city
or town and taxing district situated within this State. If
the audit provided in this section shall be made by any cer-
tified public accountant or the Fiscal Auditing Committee
of any county, incorporated city, town and taxing district,
such certified public accountant or Fiscal Auditing Com-
mittee, as the case may be, shall report the results of his
or their audit to the State Auditor on such form or forms
and in such manner as the State Auditor may prescribe.
This report shall be made to the State Auditor within
ninety (90) days after the close of the fiscal year of the
county, incorporated city or town and taxing district. The
State Auditor shall on or before the first day of Decem-
ber in each year, and also at such other time or times as
may be desirable, make a full and detailed report in writing
to the Comptroller and to the Director of the State Fiscal
Research Bureau of the result of the examination of the
books, accounts, records and reports of each county, in-
corporated city or town and taxing district, together with
such suggestions as he may think advisable to be made
with respect to methods of bookkeeping, changes in the
uniform system of municipal financial reporting and
changes in the reports of said counties, incorporated cities
or towns and taxing districts situated within this State.
It shall also be the duty of the State Auditor to report
all violations by any county, incorporated city or town
and taxing district of the requirement and provisions
specified in the sections of this sub-title to the State
Comptroller.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1949.

Approved April 29, 1949.