SPIRO T. AGNEW, Governor                          819

Division shall ascertain or verify matters of information or proce-
dure concerning these several agencies.

(b)   The Division of Audits shall examine the books, accounts and
reports of all clerks of courts and registers of wills, in the State;
and the books and accounts of the several boards of county commis-
sioners, county councils, and the Mayor and City Council of Balti-
more, and of the several county treasurers and tax collectors, insofar
as they affect the collection of State taxes or the assessable basis
upon which State taxes are levied.

(c)  All audits conducted by the Division of Audits shall be post
audits of a compliance or performance nature, or a combination of
the two.

(d)  Assistants and other employees in the Division of Audits shall
report the results of their examinations and findings to the Legisla-
tive Auditor and to no one else, except by written authority of the
Legislative Auditor. At the conclusion of each audit, the Legis-
lative Auditor shall make a full and detailed report in writing to the
Joint Committee on Budget and Audit and to the Director of the
Department of Fiscal Services, showing the results of examinations
made of the books and, accounts of the several offices, departments,
boards, commissions, institutions, and other agencies examined by
the Division of Audits. Subsequently, the Joint Committee shall sub-
mit copies of all audit reports to the Governor and to the Comptroller;
and at the discretion of the Joint Committee the reports may be re-
leased publicly.

(e)   The Legislative Auditor as part of his reports shall make
suggestions as appropriate for changes in the conduct of the offices,
departments, boards, commissions, institutions, and agencies, and in
the method of keeping the books and accounts of all such agencies.
The Legislative Auditor shall report to the Joint Committee on
Budget and Audit and to the Director of the Department of Fiscal
Services all violations of the law and of any regulations applicable
to the keeping of books and accounts, by any office, department,
board, bureau, commission, institution, or other agency which re-
ceives or expends State monies. These reports also shall be made to
particular offices or agencies concerned. The Joint Committee on
Budget and Audit, acting through the Legislative Auditor, may direct
any such office or other agency to adopt and follow a proper method of
keeping books and accounts as the Committee deems proper and advis-
able. If it appears at any time that any officer or employee whose
accounts have been examined by the Division of Audits is in default
to the State for any sum or sums of money, the Joint Committee on
Budget and Audit shall direct the State's Attorney of the county or
of Baltimore City to bring action in the name of the State against
the officer or employee and his bond, if any, to recover the money due
to the State. In the discretion of the Joint Committee on Budget and
Audit, the Attorney General may be directed to bring this suit.

(f)  From time to time the Comptroller, on the basis of audit reports
submitted to him, shall require the several offices and agencies of the
State to comply with accounting directives issued by his office.

(g)  All State offices, officers, departments, boards, bureaus, com-
missions, institutions and other agencies shall have as a uniform fiscal
year the period defined as such in Section 2 (20a) and Section 29A