1230                            LAWS OF MARYLAND                      [CH. 599

69.

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. Pro-
vided, that the county boards of education of Allegany, Anne
Arundel, Calvert, Carroll, Cecil, Charles, Frederick, Wicomico,
Garrett, Talbot and Montgomery counties shall also submit to the
boards of county commissioners of their respective counties within
ninety (90) 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 results, 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 superintendent 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, Anne Arundel, Calvert, Garrett, Harford, Talbot, FRED-
ERICK and Montgomery counties, if they deem such audit necessary.
Provided, that County Commissioners of Cecil County shall appoint
an auditor of their own selection to annually audit the books and
accounts of the superintendent of schools and of the County Board
of Education of Cecil County. In Anne Arundel County, the fiscal
year of the County Board of Education shall begin on July 1 of each
year and end on June 30 of the following year.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.

CHAPTER 599
(House Bill 587)

AN ACT to repeal and re-enact, with amendments, Section 5-15 of
Article III of Chapter 5 of the Code of Public Local Laws of
Frederick County, being Article II of the Code of Public Local
Laws of Maryland, title "Frederick County," subtitle "Courts,"
subheading "Law Library," to permit the County Commissioners
of Frederick County to levy any funds deemed necessary for the
maintenance and enlargement of the Law Library.