THEODORE R. MCKELDIN, GOVERNOR 367
reports, the costs of such examination to be borne by said
sub-division. If the audit provided in this section shall be
made by any Certified Public Accountant or registered
public accountant or the Fiscal Auditing Committee of any
county, incorporated city, town and taxing district or of-
ficial auditor of any county or incorporated city, such cer-
tified public accountant or registered public accountant or
Fiscal Auditing Committee or official auditor of any county
or incorporated city, 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 Au-
ditor within [ninety (90)] one hundred and twenty 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 December 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, incorporated city or
town and taxing district, together with such suggestions
as he may think advisable to be made with respect to me-
thods 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. 3. And be it further enacted, That this Article
shall take effect July 1, 1953.
Approved March 31, 1953.
CHAPTER 196
(House Bill 33)
AN ACT to repeal and re-enact, with amendments, Sections
436, 443 and 444 of the Charter and Public Local Laws
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EXPLANATION: Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.
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