366 LAWS OF MARYLAND [CH. 195

43. Should any county or incorporated city or town or
taxing district situated within this State fail or refuse to
file with the [State Comptroller or with] Director of the
State Fiscal Research Bureau, within the time herein pre-
scribed the financial report or reports as provided in this
sub-title, the Comptroller, acting upon the advice of the
Director of the State Fiscal Research Bureau, shall be au-
thorized to order the discontinuance of payment of all
funds, grants or State aids [to] which said county, incor-
porated city or town or taxing district is entitled to re-
ceive under State law. This section shall have specific refer-
ence to all funds, grants, or State aid [to] which said
county, incorporated city or town or taxing district is en-
titled to receive under applicable provisions of State law
relating to the income tax, the tax on racing, the recorda-
tion tax, the tax on amusements and the license tax.

44. [After the adoption of the uniform system of finan-
cial reporting as required by Section 40 of this sub-title,
each] Each county, incorporated city or town and taxing
district situated within the State having a total population
of 2, 500 persons or more, as determined by the most recent
Federal census, shall have its books, accounts, records and
reports examined at least once during each calendar year
by the persons and for the purposes specified in this sec-
tion. 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 Au-
ditor, with the aid of the Deputy State Auditor and Assis-
tant State Auditors; an official auditor of any county or
incorporated city; a Certified Public Accountant or a reg-
istered public accountant; or the Fiscal or Auditing Com-
mittee of each such county, incorporated city or town and
taxing district, provided that said official auditor, reg-
istered public accountant or 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 ac-
counts, records, files and reports of each county, incor-
porated city or town and taxing district situated within
this State. Provided that the State Auditor shall have the
power upon his own initiative to audit the books, records
and reports of any county, incorporated city or town or
taxing district, whatever its population may be; and pro-
vided further, that any county, incorporated city or town
or taxing district having population of less than 2, 500 may
request the State Auditor to audit its books, records and