Harford County, MD
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Adopted by Bill No. 78-3[1]]
[1]
Editor's Note: This legislation was included as Ch. 2, Art. VI, of the 1978 Code.
A. 
The Department of the Treasury shall be administered by the Treasurer. He shall be appointed on the basis of his knowledge and experience in governmental accounting and financial administration, of which at least five (5) years shall have been in an executive or supervisory capacity.
B. 
The Treasurer shall be the custodian of all county funds, securities and insurance policies; shall collect taxes, special assessments, license fees and other revenue; shall manage indebtedness; shall invest and disburse county funds; shall conduct internal audits of all county offices; shall prepare an annual financial report containing a detailed account of all money received and paid out by the county; and shall perform such other functions as may be prescribed by law.
The establishment of the Department of the Treasury provided for in Section 404 of the Charter shall be held in abeyance until the Office of Treasurer of the County is abolished in accordance with Section 1024 of the Charter.
The Office of Treasurer of the County shall stand abolished as of 12:00 midnight on April 30, 1975. The duties, personnel, records, property and equipment of such Office shall thereupon be transferred to the Department of the Treasury established by Sections 404 and 1023 of the Charter.
All employees, records, property and equipment of the Department of Finance as established by Executive Order 73-6 are hereby transferred to the Department of the Treasury, as it is established by Section 404 of the Charter.
There is hereby established the Division of Finance, which shall be under the control and direction of the Treasurer of the county. The Division of Finance shall have the following functions:
A. 
To establish and maintain current accounts of all appropriations, revenues and disbursements made by the County Executive, to show in detail the appropriations made to each account, the sources thereof, the amounts drawn thereon, the purposes for which expended and the unencumbered balance thereof and to submit to the County Executive and the County Council at least monthly a summary showing the amounts received, expended and on hand in each account as of that date.
B. 
To control and supervise all county expenditures on the basis of authorized budget allotments, insofar as they are not subject to any state law or regulations, and to report monthly thereon to the County Executive and County Council, as well as the several offices, departments, boards, commissions and other agencies of the county government.
C. 
To examine, audit and approve all bills, demands or charges against the county and to determine their regularity, legality and correctness.
D. 
To examine, as the need may arise, the fiscal records of each department and agency of the county government and to report their condition to the County Executive.
E. 
To supervise and control the county data processing and computer service.
F. 
To perform any other functions assigned to the Department from time to time by the County Executive.
There is hereby created the Office of Comptroller of the Treasury, to be under the control and direction of the Treasurer.
The Comptroller of the Treasury shall assist the Treasurer in the performance of his duties. He shall be responsible, along with the Treasurer, for the collection of taxes and revenue in the county. He shall have the power, along with the Treasurer, to invest and reinvest funds and shall have physical control over cash held by the county. He shall have such other duties as may be provided by the Treasurer, County Executive or as provided by law or regulations.
The Comptroller of the Treasury shall be employed on the basis of his knowledge and experience in governmental fiscal operations, of which at least five (5) years shall have been in an executive or supervisory capacity. The Comptroller shall be hired through the Office of Personnel of the county and shall be a classified employee and shall have such other qualifications as may be required by law.
The Comptroller of the Treasury may be provided with personnel to assist him in the performance of his duties, including but not limited to Deputy and Assistant Comptrollers.