[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.
