634                              Laws of Maryland                      [Ch. 319

and of the Grand Jury or of any taxpayer of said county; and it shall
be the duty of the Grand Jury at each jury term of the Circuit Court
for said county to appoint from their own body a committee to exam-
ine the books and accounts of the said treasurer, and to report to the
Circuit Court the results of such examination. All books, documents
and papers, goods and chattels, accounts and credits, money and
deposits belonging to the treasurer's office or in his custody as treas-
urer, shall be delivered up and transferred by him to his successor
in office when his successor is duly elected and qualified.]

There shall be a County Comptroller whose duty it shall be to
supervise and assist in the operation of the County Finance Depart-
ment in accordance with the Uniform System of Accounts of Mary-
land; to prepare all official financial and accounting reports of the
various Departments of the State of Maryland; to maintain accurate,
current, and adequate records of all revenues and expenditures of
the County; to supervise and maintain payroll records including all
records of deductions for social security, federal and state income
taxes, state pension, and group insurance benefits; to maintain com-
plete, accurate, and current records of all state and county
revenues; to supervise and maintain financial records of all
patients in local institutions; to supervise, prepare, and maintain
accurate, and current records of all county finances, for use in connec-
tion with the preparation of annual levy, quarterly and annual re-
ports; to supervise the preparation of input data for processing of
payroll, accounts payable, etc., on computer; to present necessary
accounting records to County Commissioners and Grand Jury or tax-
payers of County for examination; to invest revenue in U. S. Treas-
ury Bills and Certificates of Deposit, scheduling maturity dates to
correspond to county needs; to maintain personnel file with current
record of vacation and sick leave and overtime for each county depart-
ment and individual under classified service; and to perform any and
all functions necessary to operate the Finance Department.

All books, documents and papers belonging to the comptroller's
office shall be the property and records of Allegany County, and shall
at all times be subject to the examination of the County Commis-
sioners and of the Grand Jury or of any taxpayer of said county;
and it shall be the duty of the Grand Jury at each jury term of the
Circuit Court for said county to appoint from their own body a com-
mittee to examine the books and accounts of the said comptroller,
and to report to the Circuit Court the results of such examination.

72.

All money received by the treasurer, as such, during his term of
office shall immediately, or as soon as possible, be deposited in such
banks to the credit of the County Commissioners of Allegany County
as the County Commissioners may direct; and no money shall be
drawn from the said banks except by check, draft or warrant of the
County Commissioners signed by the President of the County Com-
missioners and countersigned by the Clerk of the County Commis-
sioners and the Treasurer in the manner and style provided for in
Section 58 of the Code of Public Local Laws of Allegany County, as
amended, and endorsed by the person to whom it is drawn; the
treasurer shall make no payments in money except by check, war-
rant or draft as aforesaid. [Checks shall be regularly dated and