[HISTORY: Adopted and amended as indicated in text.]
GENERAL REFERENCES
Bond sales — See Ch. 8.
County Commissioners — See Ch. 27.
Fire companies and rescue squads — See Ch. 54.
Self-liquidating projects — See Ch. 119.
Deferred compensation program — See Ch. 162.
Code of Ethics — See Ch. 170.
Liability indemnification — See Ch. 185.
Purchasing procedures — See Ch. 203.
Taxation — See Ch. 281.
[1969 Code, sec. 77. P.L.L., 1966, ch. 541; 1973, ch. 110, sec. 77(d); 1991, ch. 248; 1994, ch. 70; 1997, ch. 88; 7-22-2009 by Bill No. 2009-04]
A. 
There is a Department of Fiscal and Administrative Services of Charles County. The County Commissioners may appoint a Director of Fiscal and Administrative Services at a salary to be fixed by the County Commissioners. The Director of Fiscal and Administrative Services shall hold office for a term as directed by the County Commissioners. The Director of Fiscal and Administrative Services shall be selected solely on the basis of executive, administrative and fiscal abilities, with particular reference to actual experience in the knowledge of accepted practice and procedure respecting duties of the office as set forth in this chapter.
B. 
The Director of Fiscal and Administrative Services shall devote full time to the work of the County and shall be responsible to the County Commissioners and the County Administrator for the proper administration of the office's affairs. The Director of Fiscal and Administrative Services may employ, with the approval of the County Commissioners, assistants for the proper performance of the duties of the office. The Director of Fiscal and Administrative Services shall at all times be held responsible for the proper discharge of the duties of the office, but may delegate such authority to carry out the duties of the department to appropriate officers and employees. During a temporary absence or disability, the duties of the Director of Fiscal and Administrative Services shall be performed by a qualified administrative officer of the County designated, in writing, by the Director of Fiscal and Administrative Services or by the County Administrator.
C. 
The Director of Fiscal and Administrative Services has the following powers and duties:
(1) 
To supervise the financial administration of each office, department, board, commission, institution or other agency of County government of any kind; to periodically study and investigate the organization and management and the bookkeeping and accounting procedures of each agency; and to direct each agency to adopt and follow the method of conducting the agency's office and to keep books and accounts and to make reports in the form that the Director of Fiscal and Administrative Services considers advisable and prescribes.
(2) 
To establish and maintain current accounts of all appropriations, revenues and disbursements made by the County Commissioners so as to show in detail the appropriations made to each account, the sources thereof, the amounts drawn thereon, the purpose for which such amounts were expended and the unencumbered balance.
(3) 
To prescribe the forms and to supervise and direct the preparation of each County budget submission and to assist in the preparation of the County budget.
(4) 
To keep the County Commissioners and the County Administrator advised on the financial condition of the County and to make recommendations as may seem advisable; to remain continually available to advise the County Commissioners and the County Administrator on all financial matters, including advice about the investment of County moneys and the purchase and issuance of bonds; and to submit at least once a year to the County Commissioners a complete financial statement showing the assets, liabilities and financial condition of the County.
(5) 
To control all County expenditures on the basis of authorized budget allotments and to report on expenditures to the offices, departments, boards, commissions and other agencies of the County government.
(6) 
To examine, audit and approve all bills, demands or charges against the County and to determine the regularity, legality and correctness of the same.
(7) 
To keep and maintain all financial records, including all financial ledgers and journals, of the County.
(8) 
To perform such other functions as may be assigned from time to time by the County Commissioners.
(9) 
To supervise and manage the Information Technology Office of the County, which shall be a division of the department.
(10) 
To supervise and manage the Treasury Division of the Department as administered by the Treasurer in accordance with the provisions of this chapter.
D. 
The provisions of this chapter shall be liberally construed so as to enable the County Commissioners, the Director of Fiscal and Administrative Services and all County departments, offices and agencies to realize the maximum advantages to be attained from integrated supervision of the financial affairs of the County.
E. 
The County Commissioners annually shall levy an amount sufficient for the proper administration of this chapter.
[Added 7-22-2009 by Bill No. 2009-04]
A. 
The Treasury Division shall be administered by the Treasurer, who shall be selected by the Director of Fiscal and Administrative services on the basis of his experience in financial administration. The Treasurer will be an employee of County Government and will report to the Director of Fiscal and Administrative Services.
B. 
Tax collection and enforcement.
(1) 
The Treasurer shall be the collector of all state taxes and all County taxes for whatsoever purposes levied or to be levied for within said County or that may be placed in his hands for collection, and he shall have full power and it shall be his duty to receive and collect all state and County taxes levied as aforesaid, and all moneys which may be due said state and County.
(2) 
The Treasurer shall have full power to enforce the payment of all state taxes and all County taxes by sale or otherwise and to convey title to any real or personal estate sale by him, and when it shall be necessary for him to proceed to collect taxes placed in his hands by sales of real or personal property, he shall proceed as directed by and under the provisions of this chapter.
(3) 
The Treasurer shall keep and pay over, according to law or upon the order of the County Commissioners, the proceeds of all County taxes levied in the County that the Treasurer collects. The Treasurer shall also keep and pay over to the Treasurer of the state, according to law, all state taxes in the County that the Treasurer collects.
C. 
Deputy Treasurer. The Director of Fiscal and Administrative Services may also select an individual, who will be an employee within the Treasury Division to be Deputy Treasurer, who shall be authorized to act in the Treasurer's place, and to perform all the duties and acts of the Treasurer.
D. 
Accounts. The Treasurer shall provide to the Director of Fiscal and Administrative Services daily, or as otherwise required by the Director, a full, particular and correct account of all money received, of all money paid out, and of all investments and other matters relating to the duties of the Treasury Division, together with all related vouchers.
E. 
Investments.
(1) 
The Treasurer shall invest in short-term United States government securities or repurchase agreements fully secured by United States government securities or in obligations that a federal agency or instrumentality has issued in accordance with an Act of the United States Congress, in each case, with stated maturities of the investments not exceeding two years or the local government investment pool established in § 17-301 et seq. of the Local Government article of the Annotated Code of Maryland or deposit in income-producing bank accounts, such County funds as are not required to be used for immediate disbursement or expenditures for County purposes.
[Amended 9-29-2020 by Bill No. 2020-05]
(2) 
Investments and deposits are subject to the approval of the County Commissioners as to the amount so available for investment or deposit and the acceptable securities, depositories, or financial institutions.
(3) 
Such investments or deposits shall only be made when the bank or financial institution has set aside in escrow a like amount of collateral of the types set forth in § 6-202 of the State Finance and Procurement Article, covering the bank deposits by at least a market value of 102% of the deposit amount to the extent that such deposits are not secured by government insurance.
(4) 
Interest earned on investments and deposits in any one fiscal year shall be used no later than the following fiscal year for general County expenses.
F. 
Power to pay out funds in possession.
(1) 
The Treasurer shall pay out all moneys only upon orders from the County Commissioners or any other body that may be authorized by law to give said orders, by check upon the bank or trust company, signed by the Treasurer.
(2) 
All such orders shall be presented to the Treasurer in accordance with the process established by the County Commissioners for the authentication and verification of such orders, with oversight by the Director of Fiscal and Administrative Services.
(3) 
It shall be in the power of the County Commissioners to require money to be paid by the Treasurer, at any time the Treasurer may have it in the Treasurer's possession or deposited as aforesaid, for the payment of bills that may be levied against the County.
G. 
Reports.
(1) 
The County Commissioners may, at any time they see fit, require the Director of Fiscal and Administrative Services to report to them as to the amount of money held, invested, or deposited by the Treasurer or, in other respects, as to the State of the Treasury Division's accounts.
(2) 
The County Commissioners may also require from any bank or trust company with whom money may be deposited by the Treasurer any special agreement or security, in addition to the corporate liability of the bank for the money thus deposited.