688                               LAWS OF MARYLAND                        [CH. 335

county and to carry on the general policies, orders, and instructions
of the Board of County Commissioners in the administration of the
public local and other laws applying to the county.

(3) To recommend to the Board of County Commissioners, per-
sons for appointment to the several offices and positions in the county
government, subject to the provisions of the merit system, if any.

(4) To prescribe the forms and to supervise and direct the prep-
aration of all county budgets, and to prepare material or messages
explanatory of the annual budget.

(5)  To examine regularly the books, papers, and records of each
department and agency of the county government and to report to
the Board of County Commissioners the condition in which he finds
them. The County Commissioners shall make provision for an an-
nual audit of the books and accounts of the county by the appointment
of an independent auditor.

(6)  To prepare and make public a comprehensive annual report
to the Board of County Commissioners of the operations of the county
government.

(7)  To provide adequate property and liability insurance for the
county and to help in arranging for surety bonds for the county offi-
cers and employees who are required to furnish bonds.

(8)  To act as liaison officer in meetings of the several boards and
agencies of the county government.

(9)  To be responsible for the care and custody of all county
buildings and of all real and personal property of the county.

(10)   To supervise the financial administration of each office, de-
partment, board, commission, institution, or other agency of the
county government; to study and investigate the organization and
management and the bookkeeping and accounting procedures of
these agencies; and to direct these agencies to adopt and follow such
method of conducting their offices or of keeping books and accounts,
or to make such reports, in such form as the Administrator deems
advisable and prescribes.

(11)   To establish and maintain current accounts of all appro-
priations, revenues, and, disbursements made by the County Commis-
sioners so as to show in detail the appropriations made to each ac-
count, the sources thereof, the amounts drawn thereon, the purpose
for which such amounts were expended, and the unencumbered bal-
ance thereof, and to submit at each meeting of the County Commis-
sioners a summary showing the amounts received, expended, and on
hand in each account as of that date.

(12)   To keep the Board of County Commissioners advised on the
financial condition of the county and to make such recommendations
as seem to him advisable; to remain continually available to advise
the County Commissioners on all financial matters, including but not
limited to investment of county moneys and purchase and issue of
bonds; and to submit at least monthly to the County Commissioners
a complete financial statement showing the assets, liabilities, and fi-
nancial condition of the county.

(13)  To control and supervise all county expenditures on the
basis of authorized budget allotments and to report monthly thereon