HARRY W. NICE, GOVERNOR. 119

duties of the County Accountant, be and the same is hereby
repealed and re-enacted so as to read as follows:

2. In addition to such duties as may from time to time
be delegated to the County Accountant by the Board of
County Commissioners he shall have the following duties:
he shall act as accountant for the County in settling with
all County Officers and shall keep a record of the date,
the pavee or contractor, the specific purpose and the
amount of every disbursement or contract made; he shall
once a year, or more often if directed, file with the Board
a complete statement of the financial condition of the
County, showing all receipts and disbursements; he shall
advise with the different officers and departments of the
County and with State officers as to the best and most
convenient method of keeping accounts, and shall endeavor
to bring about a simple, accurate and uniform system of
accounting for the County, and shall have full power, sub-
ject to the Board's approval, to designate the form of cash
books, ledgers, receipts, vouchers, invoices and other ac-
counting records to be used by any County official or em-
ployee, except that any record for State purposes shall be
approved by the State Auditor; he shall examine carefully
the accounts, vouchers, books and papers of the Board of
County Commissioners, the Board of Education and the
Treasurer thereof, the Liquor Control Board, the Super-
visor of County Aid, the County Welfare Board, the Treas-
urer of Montgomery County, the Assessor of Montgomery
County and the Sheriff of Montgomery County, and all
other County officers, employees, Boards or Commissions
whether or not herein, specifically named, for the year com-
mencing July 1, 1935, and ending June 30, 1936, and an-
nually thereafter; he shall institute such comparisons and
make such suggestions, observations, deductions and criti-
cisms in connection with and as part of his report as will
give the citizens and taxpayers of the County an intelligent
understanding of all receipts and expenditures of public
monies as well as all bonded and other indebtedness and
the annual requirements for payment of principal and in-
terest; he shall formulate and publish in pamphlet form
not later than the first day of October in each year a re-
port containing a full, accurate, itemized statement in the
minutest detail of all receipts and disbursements properly
grouped and classified; he shall, with the approval of the
Board of County Commissioners, ask bids from practical
printers to print at least two thousand copies of said re-
port annually, and shall accept the lowest responsible bid;