926                               LAWS OF MARYLAND                        [CH. 392

Broadcasting                                                                (3)

Publicity; Literature and items                                   (4)

Office Overhead                                                            (5)

Transfer of funds                                                        (6)

Fund-raising costs                                                        (7)

Miscellaneous                                                               (8)

Petty Cash

A separate book or ledger shall be maintained for
petty cash. Cash disbursements are best
handled by the imprest system, according to
which a "float" of x dollars is issued for the
petty cash fund. Then periodically, or as
needed, a summary of expenditures supported
by vouchers is drawn up and a check for the
total thereof is issued to reimburse the petty
cash fund. The total shall be entered as an ex-
penditure and broken down into the appro-
priate analysis columns.

26-16. Requirements of election reports.

(a)     It is hereby made the duty of the boards, within three days
after certification to them of any nomination for any office, to certify
to the clerk of the circuit court of their county or the clerk of the
Circuit Court of Baltimore City, as the case may be, the names and
addresses of all candidates nominated for offices within their respec-
tive counties, or the City of Baltimore, as the case may be, together
with the names of the offices for which each is nominated. The said
clerk of the circuit court shall, thereupon, furnish to all candidates a
blank form upon which to make the statements required by Sec.
26-15 of this Article.

(b)     No person shall be deemed elected to any public office under
the laws of this State, or enter upon the duties thereof, or receive
any salary or emoluments therefrom until he shall have filed the
statements provided for in Sec. 26-15; and no officer authorized by
the laws of this State to issue commissions or certificates of election
shall issue a commission or certificate of election to any person claim-
ing to be elected to any such office, until copies of such statements as
aforesaid shall have been made, verified and filed by such person with
such officer.

(c)     Ten days after the periods prescribed by Sec. 26-14 of this
Article for the filing of statements or reports shall have expired the
officer with whom the same are therein required to be filed shall
notify the proper prosecuting officer of his county or Baltimore City,
as the case may be, of the failure to file such statements on the part
of any treasurer or candidate and within fifteen days thereafter such
prosecuting officer shall proceed to prosecute for such offense.

(d)     The provisions of this section, including the provisions of
Sec. 26-14 with respect to the time of filing said reports, shall be
mandatory and not directory.

(e)     It shall be the duty of the officer with whom the reports and
statements required by Secs. 26-14 and 26-15 are filed to make avail-
able said records to the public.