If the office of secretary of state, auditor, treasurer, commissioner of agriculture or attorney general shall become vacant by death, resignation, or otherwise, it shall be the duty of the governor to fill the same by appointment, and the appointee shall hold his office until his successor shall be elected and qualified in such manner as may be prescribed by law. The subordinate officers of the executive department and the officers of all public institutions of the State shall keep an account of all moneys received or disbursed by them, respectively, from all sources, and for every service performed, and make a semiannual report thereof to the governor under oath or affirmation; and any officer who shall wilfully make a false report shall be deemed guilty of perjury.

[Editor’s note. – The first amendment of this section was proposed by House Joint Resolution No. 5, Acts, Regular Session, 1901, p. 459; submitted by Acts, Regular Session, 1901, c. 153; and ratified November 4, 1902. The amendment inserted “secretary of state” near the beginning of the section and substituted “prescribed” for “provided” near the end of the first sentence. The second amendment of this section was proposed by Senate Joint Resolution No. 1, Acts, Regular Session, 1957, p. 837; submitted by Acts, Regular Session, 1957, c. 19; and ratified November 4, 1958. This amendment deleted “State superintendent of free schools” and inserted “commissioner of agriculture” in the first sentence.]