directors, regents, or any person or persons, board or body, acting or assuming to act for and on behalf of any institution kept or maintained in whole or in part by this state, to expend for any fiscal year any greater sum for the maintenance, or on account of such institution, than shall have been appropriated by the legislature therefor for such year; except it be necessary for current expenses, and then only by and with the consent of the board of public works, duly entered of record in its proceedings before the expenditure or any part thereof shall have been made. It shall be unlawful for any such officer, board, body or person to expend for the erection, improvement or repair of any building or structure, or for the purchase of any real estate or other property, or upon any contract or undertaking whatsoever to be performed in whole or in part by the state, any sum exceeding that which shall have been appropriated or authorized therefor by the legislature, nor shall they incur any debt or obligation on any such account, not expressly authorized by the legislature, nor use in part payment only upon the purchase or construction of any land or structure any sum which shall have been appropriated or authorized by the legislature in full payment for such object. (Code 1916, c. 17.)

§ 20. Unlawful expenditures by county courts and boards of education; incurring debt in excess of available funds.-It shall be unlawful for any county court or board of education to expend any money or incur any obligation or indebtedness not expressly authorized by law to be paid or incurred by such body. Nor shall such county court or board of education make any contract, express or implied, the performance of which, in whole or in part, would involve the expenditure of money in excess of funds legally at the disposal of such county court or board of education, as the case may be. Any such officer or person who, in violation of any of the provisions of this act, shall expend any sum or amount of money, incur any debt or obligation, or make or participate in the making of any such contract, or shall be party to any such in any official capacity, shall be personally liable therefor, both jointly and severally and an action may be maintained therefor by the state, county, district, or any person prejudiced thereby, in any court of competent jurisdiction, and such official shall further be guilty of a mis

demeanor and upon conviction thereof be fined not less than ten nor more than five hundred dollars, and may be confined in jail not less than ten days nor more than one year, and, in addition to the penalties hereinbefore provided, such official or person violating any of the provisions of this act shall forfeit his office. And there shall be no liability upon the state, county or district or the funds thereof, on account of any such debt, obligation or contract. (Code 1916, c. 17.)

§ 21. Account of appropriations. The auditor and treasurer shall each keep in books to be used for that purpose exclusively, an account of every appropriation made by law, and of the several sums drawn thereon, so that the said books may show at all times the balance undrawn on each appropriation. The account so kept shall be compared every quarter year and the errors, if any, be corrected. (Code 1916, c. 17.)

§ 22. Account of each public expenditure.--When the treasurer issues his check on a depository, he shall credit the same to the account of such depository, and charge it to the general account of receipts and disbursements mentioned in the twelfth section of this chapter. The auditor shall keep accounts of the particular heads of expenditures, and when he issues his warrant on the treasurer, shall credit the treasurer's account therewith and charge the same under the particular head of expenditure to which it properly belongs, distinguishing especially the disbursements on account of the capital and the annual income of the school fund, as before directed in relation to the receipts belonging to the said fund. (Code 1916, c. 17.)

$23. Comparison of books of state auditor and treasurer.-At the end of every quarter of the year, the general account of the treasurer kept on the books of the auditor's office shall be compared with the general account of receipts and disbursements kept by the treasurer, and the errors, if there be any in either, corrected, the receipts and disbursements of the quarter be adjusted and ascertained, and a balance be struck showing the amount then in the treasury, which balance shall be carried forward in the books of both offices to the account for the next quarter. (Code 1916, c. 17.)

§ 24. Settlements with state depositories; reports as to deposits. The treasurer shall cause his account with each depository to be settled at the end of every quarter of the year and the balance in such depository to the credit of the treasury to be carried forward to the account of the next quarter. The state treasurer shall in his semi-annual report of money on deposit in each depository, show the rate of interest, and the amount and character of security, including the penalty of the bond and the names of the securities given by each depository. He shall also, at least once in every two months, report to said board the amount of state funds in each depository so far as appears by the papers and records in his office. (Code 1916, c. 17.)

§ 25. Individual accounts with state. There shall be kept in the auditor's office all necessary and proper accounts of persons having pecuniary transactions with the State, and especially the auditor shall audit, adjust and settle the accounts of all persons employed in the collection of any part of the public revenue, including the school fund, and keep proper accounts for that purpose, and in case of the default made by any sheriff in the prompt payment of the money due from him as such sheriff of his county, it shall be the duty of the auditor within sixty days after default is made by such sheriff, to notify the sureties on the official bond of said sheriff. In said notice to the sureties the amount of indebtedness of said sheriff shall be stated, including all the funds due to the State from said sheriff, and the auditor shall also lodge a copy of said notice with the clerk of the county court of the county of said defaulting sheriff. (Code 1916, c. 17.)

§ 26. Annual report of auditor to governor.-The annual report of the auditor shall be furnished to the governor within one week after the end of the fiscal year. It shall contain a statement of the receipts and disbursements, under the proper general heads, during the preceding fiscal year, and show the balance in the treasury at the beginning and end of that year. It shall also contain an estimate of the revenue and expenditures for the current year, with similar statements and estimates respecting the school fund. It shall show the indebtedness of the State. and the balances standing at the end of the year to the credit of the several unexpired appropriations, specifying in each case

the date when the appropriation was made. The report shall be accompanied with such remarks as may serve to explain the amounts of receipts and disbursements and the balances and estimates reported. In it the auditor shall point out any defects which may occur to him in the revenue laws and suggest the proper remedies, and if, in his opinion, the future revenue be likely to prove insufficient, he shall recommend plans for increasing the revenue and suggest such new subjects of taxation, or such additional taxes on the old as he may deem proper. (Code 1916, c. 17.)

§ 27. Office hours of auditor and treasurer. The hours for transacting business in the offices of the auditor and treasurer shall be from eight o'clock in the morning until three o'clock in the afternoon, between the first day of April and the first day of November, and from nine in the morning until three in the afternoon during the remainder of the year. (Code 1916, c. 17.)

§ 28. Absence of auditor or treasurer.-When it is necessary for either of the said officers to be absent the other shall be informed thereof. During such absence the duties of the officer so absent may be performed by the clerk in his office, or by the chief clerk if there be more than one. But if such absence be for more than a day at any one time, the governor may appoint a proper person to discharge the duties of such officer during his absence. In either case the absent officer and his sureties shall be liable for any malconduct or neglect of the clerk or person so acting in his place. (Code 1916, c. 17.)

§ 29. Fiscal year.—The fiscal year for the state shall commence on the first day of July and end on the thirtieth day of June, and all reports, settlements, accounts and statements which are now, or that hereafter may be required by law, shall be kept and made to conform thereto. As soon as practicable after June thirtieth, one thousand nine hundred and fourteen, each of the officers or boards now or hereafter required by law to compile a biennial report shall compile a report covering the twenty-one preceding months, and every two years thereafter the biennial reports shall be made for the two preceding years. The fiscal year for all counties, districts, school districts and municipalities in this

state shall commence on the first day of July and end on the thirtieth day of June, and all reports, settlements, accounts and statements of such bodies which are now, or that thereafter may be required by law, shall be kept and made to conform thereto. (Code 1916, c. 17.)

§ 30. Requisitions: statements of funds available. No requisition shall be made upon the auditor for any money appropriated for the penitentiary, the university or preparatory branches thereof, the West Virginia schools for the deaf and the blind, the West Virginia asylum, the reform school, the industrial home for girls, the several normal schools, colored institutes, hospitais for the insane, and miners' hospitals, or for any cther public institution for education, charity or correction, unless such requisition shall be accompanied by the statement in writing, of the treasurer or other financial officer of such institution, showing the amount of money in his hands to the credit of such institution, or otherwise in its control, on the day such requisition is forwarded for payment. (Code 1916, c. 17.)

§ 31. Same: certificate as to need and use of money.-Every board of regents, board of directors, or other boards or officers authorized by law to issue requisitions upon the auditor for payment of money out of the state treasury, shall, before any such money is paid out of the state treasury, certify to the auditor that the money for which such requisition is made is needed for present use, for the purposes for which it was appropriated, and the auditor shall not issue his warrant to pay any money out of the state treasury unless he is satisfied that the same is needed for present use for such purposes. (Code 1916, c. 17.)

§ 32. Examination by state auditor of financial transactions of public institutions and offices.-The auditor, in person or by clerk deputed for the purpose, shall examine the financial transactions, affairs and condition of every public institution, and shall examine the financial transactions and affairs of every officer or person authorized to disburse moneys received from the state treasury, so far as such transactions and affairs relate to the duties of his office, appointment, position or authority under the state; and shall ascertain whether the fund received by