The Republican journal. [volume] (Belfast, Me.) 1829-current, 1907-04-04


tenber; and shall hold his office for two
years from the first day of January next.
succeeding his election, excepting tina,
thls act SNAIL be appointed by the govern
or, by and with the advice and Consent
Of the council, and shall hold office until
the electoa and qualification Of his sue
cessor- No person shall be eligible for
the office of auditor unless he is a compe-
ee 1i.; "a, acc"unta , and he shall rot. be-
three successive terms. In case a va
cancy, occurs at amy time during tht,
period between elections, the governor
by and Wath the advice and cons. MT of he
council. may appoint a person to I'LL sa d
vacancy.
Sectior .. Said auditor shall give t. tho
treasurer of this state a bond. for th,
faithful discharge of his duties with
sufficient sureties. The amount of said
bond and the sureties thereon to he APP
and consent OF the council. He shall be
duly sworn. He shall receive a salary of
twenty-five hundred dollars per year. He
may employ in his department one per
manent clerk at a salary of twelve hun
drei dollars per year, and such additional,
ASSISTANTS as the governor and council
snail approve, and may be necessary
for the dispatch of the public business.
Section 3. Said auditor shall examine
all accounts and demands against this
state. including all matters requiring the
payment OF money from the state treas
urE. In the examination OF claims, ac-
counts and demands he may require
nished, services rendered, and expenses
incurred, as therein specified; and the
affidavit for articles furnished, services
rendered, and expenses incurred for or by
any officer institution, commission, or
board of trustees. may be made by the
diSbursiEg agent or any officer thereof
having special Knowledge of the matter
All accounts filed with the auditor shall
be fully itemiZed. He shall in all cases
after he has approved claim, account or
demand, make u certificate specifying the
no ND nj In
name OF the party TO whom such amount
Is due or payable, the law authorizing
the same, and the particular head, eX-
penditilre, department or appropriation
to which it is chargeable. When the leg
lslature, by express statute, authorizes a
board of trustees, commission or public
officer to approve demands against the
state, and ali appropriation therefor has
beer made, it shall be the duty of the
auditor, when such accounts or demands
are properly approved, to promptly audit
and certify as aforesaid such accounts as
he may deem correct. not exceeding the
approximation for that purpose; and if.
upon examination it appears to him that
there are improper charges in such ac-
counts or demands. he shall report tho
same 10 the governor and council. with
a separate certificate therefor. He shall
issue Il certificate for the payment of al,
salaries established by law as the same
shall become due and payable, ard when
the Legislature has authorized the pay
meiit of money for amy specific purpose
or purposes. he shall promptly issue a
certificate for the payment of said money
in accordance with tn" said act of the
legislature. He shall record ali certiti-
Gates issued by him III II book kept for
that purpose, and shall transmit such
Section /. The auditor shall keep on
file in his department, all original bills
and vouchers which moneys have been
or may be paid from the state treasury.
lie shall also keep file all aIfidavits
filed with him in relation to the auditing
OF any matters before him. All boards.
commissions or public officers authorized
to make contracts under which moneys
may be payable from the state, shall at
once file with the auditor certified copies
of any and all contracts made by them.
Section .. The auditor shall keep dis
tElct account OF all state receipts and cx-
pehdItures under appropriate heads. He
shall keep a statement of all property
belonging to the state and of all lebt5
and ob,i'Sa tons due to and from the state
He shall Investigate all accounts de-
nlands bills, vouchers; or claims AGAINST
state officer, department. commission or
trustee And if. after said inveS LEGATION,
the amount demanded seems to be excess
sive or improper, he shall so report in his
c"rtihcate to the governor and council.
he shall have free access to all the
books and papers of the several depart
lions OF the state. Every officer, depart
ment. commission, institution and board
OF trustees shall keep books of accounts
III such a form and manner as the audi
tor shat! direct, and they shall at all
times make such reports to tho auditor
as he may require. He shall. from time
to time, notify the said officers, heads of
departments, institutions, commissions
ard trustees, who are entrusted with the
expenditures of public moneys of the
T.asH OF o the gGnhitnn of the specie ap
eNp"rd, showing the balance of such APP
preparation uneXpended. And no state
f ons hsnds f rTts cr nses
shall contract any bill or if,cur any olli-
cations on behalf of the state i'll excess
of the appropriation therefor. And the
auditor shall not approve nor issue his
eertit1cation f9r the payment Of any bill
or account unless there is q specific APP
p!ropriaaton or fund for the payment
by law to be paid out OF contingent
fund or moneys in the treasury not other
wise appropriated, and whenever any ap-
preparation or fund is expended. all bills
and accounts presented to said auditor
and drawn on s1id expended appropriate
ton or fund shall not be approved by
him but shall be reported by him to the
next session of the legislature. and he
shall not approve any bill OF account
against any appropriation unless said bill
or account was incurred during the time
for which said appropriation waS made.
Section 6. He shall annually, in thu.
month of January, examine the books,
accounts and vouchers of the state treas
urer; and report the result of such eX-
animation to the governor and council.
He shall comply with all regulations in
TeldClOn TO the QutleS CT MS Oit1ce which
may be transmitted to him by the COVER
nor and council, and which are consistent
with the provisions of this act The
books, accounts, vouchers, atfiduvits. and
other records and papers in his Office re-
lating to the public business shall be
open for inspection to the citizens of this
state at all reasonable times and for all
proper purposes. Section seventy-seven
of chapter two of the revised statutes is
hereby repealed
Section Z. He shall, on or before the
first day of February, biennially submit
to the legislature a report, in print or
otherwise, showing a fun and accura te
statement OF the financial condition of
the state and of the financial transactions
thereof fer each of the two preceding
years, said years to end on the thirty
first day of December. Said report shall
contain statement of the receipts by
and payments from the state treasury
for each of the two preceding yeans and
a statement of the receipts by appro-
priation fer and expenditures of each
department, institution. commission and
board of trustees for each of the two pre-
ccdIirg years. Said last ststentert shall
be so made that it wifi show d separate
statement in detail of each department
institution commission and board of
trustees fer each of the two preceding
years. All salaries and ether general
charges and appropriations shall likewise
appear in said report; no expenditure ex-
ceeding five hundred dollars shall.
If if is cOmDOSed Spparate liam