[HISTORY: Adopted and amended as indicated in text.]
[P.L.L., 1930, Art. 6, sec. 16; 1918, ch. 158, sec. 2; 1945, ch. 296, sec. 16; 1965, ch. 42, sec. 16]
The Board of County Commissioners of Caroline County shall, on or before the first day of July in each and every year, employ a well-known and approved certified public accountant, whose duty it shall be annually to examine carefully the accounts, vouchers, books and papers for the preceding fiscal year of all officers or agencies of Caroline County collecting, receiving or disbursing county funds.
[P.L.L., 1930, Art. 6, sec. 17; 1918, ch. 158, sec. 3; 1945, ch. 296, sec. 17; 1965, ch. 42, sec. 17; 12-13-2011 by Bill No. 2011-7]
The accountant, on or before October 21 of each year, shall prepare a report consisting of a full, accurate and complete statement of all receipts and disbursements of public moneys, properly grouped and classified, with such comparisons, suggestions and criticisms in connection with and as a part of his report as will give the citizens and taxpayers of Caroline County an intelligent understanding of all receipts and expenditures of public moneys, for the fiscal year ending on the immediately preceding June 30, and as to other matters required. This report shall be performed and prepared in compliance with all applicable federal, state, and local laws and applicable accounting standards and procedures.
Not later than October 21 of each year, the accountant shall provide an electronic file of the report to the County's Finance Director, on a medium selected by the Finance Director. Not later than November 15 of each year, the accountant shall present the report to the Board of County Commissioners, at a public meeting thereof and answer any questions from the Board of County Commissioners with respect to the report and matters discussed therein or relating thereto.
[P.L.L., 1930, Art. 6, sec. 18; 1918, ch. 158, sec. 4; 1945, ch. 296, sec. 18; 1965, ch. 42, sec. 18]
The accountant shall have the power and authority to issue a summons for the appearance before him of any person or persons, firm or corporation that he may deem necessary, requiring him, her, them or it to produce any paper, voucher, book or any other thing in his, her, its or their possession relating to any other matter or thing that may appear necessary to the accountant for the purpose of his examination and audit, and said accountant shall have the power and authority to administer oaths and affirmations to any person or persons so summoned before him and shall require him, her, it or them to answer under oath all such questions as shall be propounded to him, her, it or them by said accountant touching the accounts, vouchers, books, papers, proceedings or any other thing pertaining to all officers or agencies of Caroline County collecting, receiving or disbursing county funds. In case any person or persons, after being summoned to appear before said accountant, shall refuse or neglect to attend in accordance with the requirements of said summons or shall refuse to be sworn or affirmed or, being sworn or affirmed, shall refuse to answer, the person so refusing shall be deemed guilty of a misdemeanor and, upon conviction thereof before any court of competent jurisdiction, shall be fined not to exceed $100 for each and every refusal to answer or to be sworn or affirmed and shall stand committed until the fine and costs are paid.
[P.L.L., 1930, Art. 6, sec. 19; 1918, ch. 158, sec. 5; 1965, ch. 42, sec. 19; 12-13-2011 by Bill No. 2011-7]
During the fiscal year ending June 30, 2012, the County shall advertise for a certified public accountant to prepare an audit and report for the succeeding fiscal year. Selection of the accountant shall be by competitive bid and shall be based on such factors as the Board of County Commissioners shall determine, including, but not limited to, size and general experience of the accountant's business, ability to perform an audit and prepare a report in accordance with all applicable laws, rules, and regulations, adequate and experienced staffing levels, and cost. The accountant selected shall enter into an agreement with the County under terms and conditions specified by the County. The selection of the accountant shall be made not less frequently than every five years. For purposes of this chapter "accountant" may refer to an individual, corporation, limited-liability company, partnership, or any other type of entity or association licensed or authorized to perform certified public accounting and auditing services in the State of Maryland.
[P.L.L., 1930, Art. 6, sec. 20; 1918, ch. 158, sec. 6; 1965, ch. 42, sec. 20]
This accountant shall be allowed such amount as determined from time to time by the County Commissioners for his services in auditing and examining the accounts, vouchers, books, papers and proceedings as named in this chapter, together with such expenses for stationery and costs, if any, of summoning witnesses and witness fees as herein set forth, all of which shall be paid by the Board of County Commissioners for Caroline County.
[P.L.L., 1930, Art. 6, see. 21; 1918, ch. 158, sec. 7; 1965, ch. 42, sec. 21; 12-13-2011 by Bill No. 2011-7]
The Board of County Commissioners shall immediately publish in pamphlet form said report and shall ask bids from practical printers to print a sufficient number of copies of said report annually for distribution to interested persons and shall accept the lowest responsible bid. The copies shall be distributed in such manner as the County Commissioners may adopt, and the County Commissioners shall pay all costs of printing and distributing the reports. Notwithstanding the foregoing, the County Commissioners may delegate to the accountant the obligation to have the report printed and/or distributed as may be provided in the contract between the County Commissioners and the accountant, at a price or formula specified therein, without a separate bid process being conducted by or on behalf of the County.
[P.L.L. 1930, Art. 6, sec. 22; 1918, ch. 158, sec. 8; 1965, ch. 42, sec. 22; 12-13-2011 by Bill No. 2011-7]
The books and records of the County shall be maintained in accordance with generally accepted government accounting principles and standards and as otherwise prescribed by applicable law, and in accordance with the provisions of this Code.