Maryland 2025 Regular Session

Maryland House Bill HB990 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0990
6	6
7	7	HOUSE BILL 990
8	8	L3 5lr2090
9	9	CF SB 35
10	10	By: Delegate Watson
11	11	Introduced and read first time: January 31, 2025
12	12	Assigned to: Environment and Transportation
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Municipal Appointees and Employees – Financial Oversight – Required 2
19	19	Education and Experience 3
20	20
21	21	FOR the purpose of requiring that, beginning on a certain date, an individual appointed or 4
22	22	employed by a municipality in a role with certain financial oversight responsibilities 5
23	23	have certain training and experience; requiring a municipality to establish certain 6
24	24	continuing education requirements for certain individuals appointed or employed by 7
25	25	the municipality; requiring a municipality to maintain certain records in a certain 8
26	26	manner; requiring the Legislative Auditor to include in a certain annual report 9
27	27	information on municipal compliance with this Act; and generally relating to the 10
28	28	training and experience of certain municipal appointees and employees. 11
29	29
30	30	BY adding to 12
31	31	Article – Local Government 13
32	32	Section 4–112 14
33	33	Annotated Code of Maryland 15
34	34	(2013 Volume and 2024 Supplement) 16
35	35
36	36	BY repealing and reenacting, with amendments, 17
37	37	Article – Local Government 18
38	38	Section 16–307(a) 19
39	39	Annotated Code of Maryland 20
40	40	(2013 Volume and 2024 Supplement) 21
41	41
42	42	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 22
43	43	That the Laws of Maryland read as follows: 23
44	44
45	45	Article – Local Government 24
46	46
47	47	4–112. 25 2 HOUSE BILL 990
48	48
49	49
50	50
51	51	(A) BEGINNING JUNE 30, 2030, A MUNICIPALITY SHALL COMPLY WITH THIS 1
52	52	SECTION WHEN APPOINT ING, HIRING, OR CONTINUING TO EMP LOY AN INDIVIDUAL 2
53	53	AS A COMPTROLLER , A TREASURER , OR ANY OTHER APPOINT EE OR EMPLOYEE OF 3
54	54	THE MUNICIPALITY WHO IS RESPONSIBLE FOR : 4
55	55
56	56	(1) FINANCIAL OVERSIGHT OF THE MUNICIPALITY ; 5
57	57
58	58	(2) MANAGING THE FUNDS OF THE MUNICIPALITY ; OR 6
59	59
60	60	(3) MAINTAINING AND PREP ARING ACCOUNTING , BUDGET, AND 7
61	61	FINANCIAL REPORTS FO R THE MUNICIPALITY . 8
62	62
63	63	(B) A MUNICIPAL COMPTROLLE R, TREASURER, OR OTHER APPOINTEE O R 9
64	64	EMPLOYEE DESCRIBED U NDER SUBSECTION (A) OF THIS SECTION SHAL L: 10
65	65
66	66	(1) HAVE SATISFACTORILY COMPLETED 27 SEMESTER HOURS OF 11
67	67	UNDERGRADUATE OR GRA DUATE LEVEL ACCOUNTI NG COURSES THAT INCL UDE AT 12
68	68	LEAST: 13
69	69
70	70	(I) THREE SEMESTER HOURS OR THEIR EQUIVALENT OF: 14
71	71
72	72	1. ACCOUNTING INFORMATI ON SYSTEMS; 15
73	73
74	74	2. ACCOUNTING ETHICS OR BUSINESS ETHICS; AND 16
75	75
76	76	3. AUDITING; AND 17
77	77
78	78	(II) NINE SEMESTER HOURS OR THEIR EQUIVALENT OF 18
79	79	FINANCIAL ACCOUNTING ; 19
80	80
81	81	(2) HOLD A BACCALAUREATE OR HIGHER DEGREE IN ACCOUNTING , 20
82	82	BUSINESS ADMINISTRAT ION, FINANCE, PUBLIC ADMINISTRATIO N, OR A RELATED 21
83	83	FIELD FROM AN ACCREDITED INSTITUTI ON OF HIGHER EDUCATI ON; AND 22
84	84
85	85	(3) HAVE AT LEAST 5 YEARS OF FULL –TIME EMPLOYMENT 23
86	86	EXPERIENCE IN ACCOUN TING OR FINANCE OR A RELATED FIELD THAT I NCLUDES AT 24
87	87	LEAST 3 YEARS IN A SUPERVISO RY OR LEADERSHIP ROL E IN ACCOUNTING , FINANCE, 25
88	88	PUBLIC FINANCE, OR A RELATED FIELD . 26
89	89
90	90	(C) (1) TO ENSURE THE CONTINU ED INTEGRITY AND CAP ABILITY OF THE 27
91	91	FINANCIAL ADMINISTRA TION OF THE STATE’S MUNICIPALITIES , AS A CONDITION OF 28
92	92	THE CONTINUED EMPLOY MENT OF A MUNICIPAL COMPTROLLER , TREASURER, OR 29 HOUSE BILL 990 3
93	93
94	94
95	95	OTHER APPOINTEE OR E MPLOYEE DESCRIBED UNDE R SUBSECTION (A) OF THIS 1
96	96	SECTION, EACH MUNICIPALITY SH ALL ESTABLISH CONTIN UING EDUCATION 2
97	97	REQUIREMENTS . 3
98	98
99	99	(2) THE CONTINUING EDUCAT ION REQUIREMENTS SHA LL ESTABLISH 4
100	100	A MINIMUM NUMBER OF HOURS EACH YEAR OF P ROFESSIONAL DEVELOPM ENT AND 5
101	101	TRAINING RELATED TO ETHI CS IN FINANCIAL MANA GEMENT, GOVERNMENT 6
102	102	ACCOUNTING , OR MUNICIPAL FINANCE . 7
103	103
104	104	(D) A MUNICIPALITY SHALL : 8
105	105
106	106	(1) MAINTAIN A RECORD OF THE QUALIFICATIONS O F AN INDIVIDUAL 9
107	107	APPOINTED OR EMPLOYE D AS A MUNICIPAL COM PTROLLER, TREASURER, OR OTHER 10
108	108	APPOINTEE OR EMPLOYEE UNDER SUBSECTION (A) OF THIS SECTION; 11
109	109
110	110	(2) MAKE THE RECORD AVAI LABLE FOR PUBLIC INS PECTION; AND 12
111	111
112	112	(3) INCLUDE THE RECORD I N THE REPORT TO THE LEGISLATIVE 13
113	113	AUDITOR REQUIRED UNDE R § 16–306 OF THIS ARTICLE. 14
114	114
115	115	16–307. 15
116	116
117	117	(a) (1) Each year the Legislative Auditor shall: 16
118	118
119	119	(i) review the audit reports required under § 16–306 of this subtitle; 17
120	120	and 18
121	121
122	122	(ii) make a full and detailed written report to the Comptroller and, 19
123	123	in accordance with § 2–1257 of the State Government Article, the Executive Director of the 20
124	124	Department of Legislative Services on the result of the audit of the financial records of each 21
125	125	county, municipality, and special taxing district created by the State. 22
126	126
127	127	(2) THE REPORT SHALL INCL UDE INFORMATION ON T HE 23
128	128	COMPLIANCE OF E ACH MUNICIPALITY WIT H THE REQUIREMENTS O F § 4–112 OF 24
129	129	THIS ARTICLE. 25
130	130
131	131	(3) The report may include recommendations that the Legislative Auditor 26
132	132	considers advisable relating to: 27
133	133
134	134	(i) methods of bookkeeping; 28
135	135
136	136	(ii) changes in the uniform system of financial reporting; and 29
137	137
138	138	(iii) changes in the reports of the counties, municipalities, and special 30
139	139	taxing districts. 31 4 HOUSE BILL 990
140	140
141	141
142	142
143	143	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall apply to any 1
144	144	individual appointed or hired by a municipality on or after July 1, 2025. 2
145	145
146	146	SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 3
147	147	1, 2025. 4
148	148