1800                           LAWS OF MARYLAND                      [CH. 825

8-33. Public notice of sitting of board to consider applications for
appropriations.

The county commissioners shall, during the month of [November]
May MARCH of each year, give notice to the people of the county, by
advertisement in at least two newspapers of general circulation and
published in the county, of the times and place of the sitting of the
board of estimates during the following [December] Juno APRIL and
that at such sittings, the board of estimates will consider applications
for appropriations for improvements and other purposes and such
other matters as may be brought before them in connection with
which money may be appropriated.

8-42. Appointment; vacancies; oath.

The county commissioners shall, on or before the first day of [June,
1939, and annually thereafter, on or before the first day of January]
July appoint a certified public accountant, duly licensed under the
laws of the State, of good standing and experienced in county audit-
ing, who shall be designated as the auditor for the county and who
shall hold office for one year from the date of appointment. The
county commissioners shall request bids of three or more certified
public accountants, qualified as heretofore provided, and shall appoint
the lowest qualified bidder. The county commissioners shall fill any
vacancies that may occur in such office within ten days after the
same is known to exist. The auditor so appointed shall, before enter-
ing upon the discharge of his duties, take before the clerk of the
circuit court of the county the oath prescribed by the constitution
of the state.

8-43. To set up system of bookkeeping or accounts.

The county auditor shall, as soon as practicable after entering upon
the discharge of his duties, prepare and set up a system of bookkeep-
ing or accounts, such as will not be in conflict with the authority
granted any other state department having control or supervision
over the records in the offices of the county commissioners, the county
treasurer, county board of education, county roads board and sheriff.
After the system of bookkeeping or accounts has been so set up, it
shall be mandatory upon the clerk of the county commissioners, the
county treasurer, the county board of education, the county roads
board and the sheriff to keep and maintain the books and accounts
of their respective offices in accordance with such system. All ac-
counts or claims against the county or any officer or agency of the
county, unpaid and outstanding on [December thirty-first] June
thirtieth of any fiscal year, shall be filed on or before [January] July
thirty-first of the following fiscal year. The reports of the auditor
shall show such claims.

8-44. Annual examination of books, vouchers, etc.

The county auditor shall annually, before the first day of [June]
December, make a thorough, complete and detailed examination of
all books, papers, accounts and vouchers in the offices of the county
commissioners, county treasurer, county board of education, county
roads board and sheriff of the county and of all the papers and mat-
ters that pertain to or are in any way connected with the money and
finances of the county and the collection, disbursement and expendi-