THEODORE R. MCKELDIN, GOVERNOR 395

Calvert County in the provisions of said section concern-
ing reports and audits of the business and financial
transactions and of the books and accounts of the
County Board of Education.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 66 of Article 77 of the Annotated
Code of Maryland (1951 Edition), title "Public Education",
sub-title "Chapter 4. County Board of Education, " be and
it is hereby repealed and re-enacted, with amendments, to
read as follows:

66. Each county board of education shall hereafter pro-
vide for at least an annual audit of its business and
financial transactions and of the accounts of its treasurer
by an accountant or accountants approved by the State
Superintendent of Schools, and the results of this audit
shall be made public by the county board of education.
Provided, that the county boards of education of Allegany,
Calvert, Garrett and Montgomery Counties shall also sub-
mit to the Boards of County Commissioners of their re-
spective counties within thirty (30) days after the close of
its fiscal year each year an annual report containing the
following information: (1) a statement showing the source,
and application of all funds received and expended by it,
and the balance remaining in each account; (2) a con-
solidated statement showing the operating results, receipts,
expenditures, and balances, of the operations and activi-
ties conducted by the public schools of the counties. For
the purpose of preparing such statement the separate
schools of the county shall be required to follow a uniform
method of reporting to be prescribed by the County Super-
intendents of Schools. All monies, including money derived
from independent school activities in excess of Two Hun-
dred Fifty Dollars ($250. 00) shall be included in these re-
ports.

It shall be the duty of the County Superintendents of
Schools to have these two statements published at least
twice in newspapers of the respective Counties.

The County Commissioners of each county may appoint
an auditor of their own selection to audit the books and
accounts of the County Superintendents of Schools and of
the County Boards of Education of Allegany, Calvert, Gar-
rett and Montgomery Counties, if they deem such audit
necessary.

Sec. 2. And be it further enacted, That this Act shall

take effect June 1, 1953.