1760                           LAWS OF MARYLAND                      [CH. 825

books and accounts of such other State officers, departments, boards,
commissions or institutions not herein enumerated as the Comptroller
may direct. The deputy State auditor and the assistants shall report
the results of their examinations and findings to the State Auditor
and to no one else, except by written authority of the State Auditor.
The State Auditor shall on or before the first day of December in
each year, and also at such other time and times as may be desirable,
make a full and detailed report in writing to the Comptroller of the
results of his examination of the books and accounts of the offices,
departments, boards, commissions, and institutions so examined by
him.

(c)  It shall be his duty in such reports to make suggestions as to
changes in the conduct of such offices and institutions, and in the
method of keeping the books and accounts for the preceding fiscal
year in the offices and institutions examined by him; and with re-
spect to the adoption of uniform systems of accounting by such
officers and institutions; and also as to change in the form of the
reports made by said officers to the Comptroller. The State Auditor
shall also report to the Governor, whenever requested, and whenever
he shall deem it necessary or desirable so to do.

(d)  It shall also be the duty of the State Auditor to report all
violations of the law and of the orders of the Comptroller in the
conduct of such offices and institutions, and in the keeping of the
books and accounts of the offices and institutions examined by him,
to the Comptroller, and to make such suggestions as to amendments
of the laws of the State as he may deem advisable to protect the
interests of the State. The Comptroller is authorized and directed
either upon such reports so made to him by the State Auditor or upon
his own initiative, to order and direct such officers and institutions
to adopt and follow such method of conducting their offices and in-
stitutions, or of keeping books and accounts, or to adopt such uniform
systems of accounting, or to make such form of reports, as the case
may be, as the said Comptroller may deem proper and advisable and
may prescribe. [And in] In case it shall at any time appear that any
officer whose accounts shall have been examined by the State Auditor
is in default to the State for any sum or sums of money, it shall be
the duty of the Comptroller forthwith to direct the State's attorney
of the county or of Baltimore City to bring action in the name of the
State against such officer and his bond, if any, to recover said money
so due to the State, as aforesaid, or the Comptroller may in his dis-
cretion direct such suit to be brought by the Attorney General of the
State. [The Comptroller is authorized and empowered to prescribe
a uniform fiscal year for all State offices, officers, departments,
boards, commissions and institutions, and by his order to require
the said State offices, officers, departments, boards, commissions and
institutions, to make and keep their books, accounts, statements and
reports in accordance therewith.]

(e)  All State offices, officers, departments, boards, commissions,
and institutions shall have as a uniform fiscal year the period defined
as such in Sections 2 (20a) and 29A of Article 81 of this Code, as
amended from time to time; and they shall make and keep their
books, accounts, statements, and reports in accordance therewith.

35.

Each county, incorporated city or town, and taxing district situ-