§ 516. Specific powers and duties of director of budget and finance.

The director of budget and finance shall have the following specific powers and duties: ( Bill No. 13-18 , § 1; approved by the voters Nov. 6, 2018; effective Dec. 6, 2018)

(a)

To keep accounts for each item of appropriation made by the county council so that each account shall show in detail the appropriations made thereto, the amounts drawn thereon and the unencumbered balance;

(b)

To submit monthly to the county administrative officer, the county executive and the county council a summary of revenues and expenditures detailed as to appropriations and funds in such manner as to show the current financial condition of each office and department of the county government;

(c)

To submit at least annually to the county council a set of comprehensive financial statements on the county government prepared in accordance with the latest generally accepted accounting principles for local governments showing the assets, liabilities, financial condition, and operating results of the county along with appropriate notes, comments, and opinions by the external and county auditors. Copies of the annual financial report shall be made available to the public and the press no later than one hundred eighty days following the close of each fiscal year. Copies of the annual financial report shall be placed in each branch of the Baltimore County Public Library and a notice stating that the report is available for inspection in the office of budget and finance, the county auditor's office, and each branch of the Baltimore County Public Library shall be published annually in a newspaper of general circulation in Baltimore County. (Bill No. 129, 1990, § 2; approved by voters Nov. 6, 1990; effective Dec. 7, 1990; Bill No. 13-18 , § 1; approved by the voters Nov. 6, 2018; effective Dec. 6, 2018)

(d)

To control all county expenditures on the basis of authorized budgetary allotments and to report thereon to the several offices, departments, boards, commissions and other agencies of the county government;

(e)

To examine, audit and approve all bills, demands or charges against the county and to determine the regularity, legality and correctness of the same;

(f)

To deposit funds of the county in such banks or trust companies as the county executive may designate, subject to such adequate requirements as to security and interest as may be provided by law;

(g)

To perform such other duties not inconsistent with those herein enumerated as may be required by the county administrative officer or by law.

Editor's note

The publisher corrected a former reference to "office" to read "officer". The original Charter, the 1958 and 1968 Codes contained the latter language. The change was made inadvertently in Bill 67-68.
Bill No. 13-18 , § 1; approved by the voters Nov. 6, 2018, effective Dec. 6, 2018, changed the title of § 516 from "Specific powers and duties of the director of finance" to read as herein set out.