[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]
A.
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.
B.
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.
