812                             LAWS OF MARYLAND                       CH. 456

auditor of any county or incorporated city, such certified public
accountant or registered public accountant or fiscal auditing com-
mittee 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] Legislative Auditor on such form or forms and in such
manner as the [State] Legislative Auditor may prescribe. This
report shall be made to the [State] Legislative 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] Legislative Auditor shall on or before the first day of Decem-
ber 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 Comp-
troller and to the Director of the State [Fiscal Research Bureau]
Department of Fiscal Services 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 municipal 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] Legislative Auditor to report all violations by
any county, incorporated city or town and taxing district of the
requirement and provisions specified in the sections of this subtitle
to the State Comptroller.

41. Expenses of examination of accounts and records of cities and
towns.

If the [State] Legislative Auditor shall make the examination of
the books, accounts, records and reports of the counties, incorporated
cities or towns and taxing districts as provided in this subtitle, the
expense incurred in making the examination shall be paid by the
county, incorporated city or town and taxing district for which the
examination has been made. As soon as is practical after such exami-
nation has been concluded, the [State] Legislative Auditor shall
certify the total expense thereof to the proper official of each county,
incorporated city or town and taxing district who shall thereafter
issue his warrant for the payment of the same to the State Comp-
troller.

Sec. 3. And be it further enacted, That the subtitle "Department of
Legislative Reference and Fiscal Research Bureau," in Article 40
of the Annotated Code of Maryland (1967 Supplement), title
"General Assembly," be and the same is hereby amended to be
"Department of Legislative Reference."

Sec. 4. And be it further enacted, That Sections 54 to 61, inclusive,
of said Article 40 (1967 Supplement), title "General Assembly,"
subtitle "Department of Legislative Reference and Fiscal Research
Bureau," be and they are hereby repealed.

Sec. 5. And be it further enacted, That new Sections 54 to 61-E,
inclusive, be and they are hereby added to said Article 40 (1965
Replacement Volume and 1967 Supplement), to follow immediately
after Section 53 thereof, and to be under the new subtitle "Depart-
ment of Fiscal Services," and to read as follows: