1836

LAWS OF MARYLAND

Ch. 680

funds, [;   said] THE Commissioners may remove the auditor[,]

in their     discretion[; ], and shall fill immediately all

vacancies    created by removal, death, resignation or
otherwise.

2.

The officials whose finances are being [so] audited
shall PRODUCE, upon request OF THE AUDITOR [produce, and the
auditor may require the production of], any and all books,
vouchers, accounts, and other records and papers in any way
pertaining to the [said] funds or an audit OF THEM.
[thereof; and the] THE auditor may summon, with or without
directions to produce [such] books and records, and examine
under oath or affirmation, which he may administer,
officials whose affairs are being [so] audited or any other
person deemed necessary by him[,] upon the matters
pertaining to [said] THE county funds or relating to the
matters being audited[; and for]. FOR these purposes he
shall have THE power to issue process compelling [such] THE
ATTENDANCE OF THE witness [to attend] before him[,] and TO
produce his records and papers, which process shall be
directed to, and served promptly by, the Sheriff of [said]
THE County[; and any]. ANY person who [shall refuse or
neglect] REFUSES OR NEGLECTS to produce any [such] books,
vouchers, accounts[,] or other records and papers, as
required, or [shall refuse] REFUSES to respond to the
summons[,] or to be sworn or affirmed, or being sworn or
affirmed, to answer the questions of [said] THE auditor
relating to the [said] funds or the matters and finances to
be audited, [shall be] IS guilty of a misdemeanor, and on
conviction [thereof before any Court of competent
jurisdiction shall be] IS fined[,] for each offense[,] not
more than $100. [; provided that the said] THE auditor
[must] SHALL, wherever possible, require [such] THE
production or [such] THE attendance and testimony at the
office or place where the books and records are kept or
where the official duties of the official whose finances are
being audited[,] are principally carried on.

3.

On or before September 1 of the year for which he is
appointed, [such] THE auditor shall make a report[,] in
duplicate[,] to the County Commissioners. [; which] THE
report shall contain an accurate and comprehensive statement
of all receipts and disbursements of County funds by the
officials whose finances are being audited, within the
fiscal year being audited, properly grouped and classified,
together with [such] WHATEVER comparisons, suggestions[, ]
and criticisms in connection [therewith] WITH THE REPORT,
and as part of [his report] IT, as will give the citizens
and taxpayers of [said] THE County an intelligent
understanding of all receipts and expenditures of County
funds, and together with recommendations, if any, as to
systems of bookkeeping and accounting. [; and any] UPON
REQUEST, ANY resident of [said] THE County may [upon