THEODORE R. McKELDIN, GOVERNOR                   307

to have an audit made of the books and accounts of the county
superintendent of schools and the county board of education of
Harford County.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 66 of Article 77 of the Annotated Code of Maryland
(1954 Supplement), title "Public Education", sub-title "County
Board of Education", be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

66. Annual audit.

Each county board of education shall hereafter provide 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,
Charles, Wicomico, Garrett and Montgomery Counties shall also
submit to the boards of county commissioners of their respective
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 consolidated statement showing the operating re-
sults, receipts, expenditures, and balances, of the operations and
activities 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 superintendents of schools. All
monies, including money derived from independent school activities
in excess of two hundred fifty dollars ($250.00) shall be included
in these reports.

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, Garrett, Harford and Montgomery Counties, if
they deem such audit necessary.

SEC. 2. And be it further enacted. That this Act shall take effect
June 1, 1955.

Approved April 1, 1955.

CHAPTER 214
(Senate Bill 380)

AN ACT to repeal and re-enact, with amendments, Section 317 of
Article 27 of the Annotated Code of Maryland (1951 Edition),

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.