J. MILLARD TAWES, Governor                     1319

and records are subject to audit: The State Auditor, with the aid
of the deputy State auditor and assistant State auditors; an official
auditor of any county or incorporated city; a certified public account-
ant or a registered public accountant; or the fiscal or auditing com-
mittee of each such county, incorporated city or town and taxing
district, provided that said official auditor, registered public account-
ant or fiscal or auditing committee shall be approved by the State
Auditor for the purposes specified in this section. On such exam-
ination, inquiry shall be made into the methods, accuracy and legality
of the accounts, records, files and reports of each county, incorporated
city or town and taxing district situated within this State. Provided
that the State Auditor shall have the power upon his own initiative
to audit the books, records and reports of any county, incorporated
city or town or taxing district; [whatever its population may be;]
and provided further, that any county, incorporated city or town
or taxing district [having a population of less than 2,500] may re-
quest the State Auditor to audit its books, record and reports, the
costs of such examination to be borne by said subdivision. If the
audit provided in this section shall be made by any certified public
accountant or registered public accountant or the fiscal auditing
committee of any county, incorporated city, town and taxing district
or official auditor of any county or incorporated city, such certified
public accountant or registered public accountant or fiscal auditing
committee or official auditor of any county or incorporated city, as
the case may be, shall report the results of his or their audit to the
State Auditor on such form or forms and such manner as the State
Auditor may prescribe. This report shall be made to the State Auditor
within one hundred and twenty days after the close of the fiscal year
of the county, incorporated city or town and taxing district. The
State Auditor shall on or before the first day of December in each
year, and also at such other time or times as may be desirable, make
a full and detailed report in writing to the Comptroller and to the
Director of the State Fiscal Research Bureau of the result of the
examination of the books, accounts, records and reports of each
county, incorporated city or town and taxing district, together with
such suggestions as he may think advisable to be made with respect
to methods of bookkeeping, changes in the uniform system of munic-
ipal financial reporting and changes in the reports of said counties,
incorporated cities or towns and taxing districts situated within this
State. It shall also be the duty of the State Auditor to report all
violations by any county, incorporated city or town and taxing dis-
trict of the requirement and provisions specified in the sections of
this subtitle to the State Comptroller.

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

Approved May 4, 1965.

CHAPTER 833
(House Bill 1210)

AN ACT to repeal and re-enact, with amendments, Section 158 (f)
of Article 2B of the Annotated Code of Maryland (1957 Edition),