1318                            LAWS OF MARYLAND                      [CH. 832

Public Local Laws of Somerset County (1963 Edition, being Article
20 of the Code of Public Local Laws of Maryland), title "Somerset
County," subtitle "County Commissioners," to follow immediately
after Section 22 thereof, and to read as follows:

22 A.

The County Commissioners of Somerset County are authorized in
their discretion to provide for the retirement of and payment of
benefits for any employees of Somerset County who are not members
of any pension system either by means of inclusion of these employees
under the State Employee's Retirement System as provided by Sec-
tions 21 through 30, inclusive, of Article 73B of the Annotated Code
of Maryland (1957 Edition, as amended from time to time) or by
contracting with an insurance company for such pensions and
benefits. In either event the Commissioners are authorized to levy
and appropriate such sums annually as may be necessary to pay for
the COUNTY'S PART OF THE cost of pensions and benefits under
this section. THE COUNTY SHALL MAKE A THOROUGH IN-
VESTIGATION OF THE SYSTEMS REFERRED TO HEREIN
IN ORDER TO DETERMINE WHICH METHOD WILL PROVIDE
MORE ADEQUATE BENEFITS IN RELATION TO COSTS TO
THE COUNTY AND TO THE EMPLOYEES OF THE COUNTY.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

CHAPTER 832
(House Bill 1119)

AN ACT to repeal and re-enact, with amendments, Section 40 of
Article 19 of the Annotated Code of Maryland (1957 Edition), title
"Comptroller," subtitle "Uniform System of Accounts," deleting
the size (number of people) criterion in this section which requires
each county, incorporated city or taxing district in Maryland
to have an annual audit and making other changes relating to the
law thereto.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 40 of Article 19 of the Annotated Code of Maryland
(1957 Edition), title "Comptroller," subtitle "Uniform System of
Accounts," be and it is hereby repealed and re-enacted, with amend-
ments to read as follows:

40.

Each county, incorporated city or town and taxing district situated
within the State [having a total population of 2,500 persons or more,
as determined by the most recent federal census,] shall have its
books, accounts, records and reports examined at least once during
each [calendar] fiscal year by the persons and for the purposes
specified in this section. Said examination may be made by any one
of the following persons or agencies at the election of the county,
incorporated city or town and taxing district whose books, accounts