EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0990*
HOUSE BILL 990
L3 5lr2090
CF SB 35
By: Delegate Watson
Introduced and read first time: January 31, 2025
Assigned to: Environment and Transportation
A BILL ENTITLED
AN ACT concerning 1
Municipal Appointees and Employees – Financial Oversight – Required 2
Education and Experience 3
FOR the purpose of requiring that, beginning on a certain date, an individual appointed or 4
employed by a municipality in a role with certain financial oversight responsibilities 5
have certain training and experience; requiring a municipality to establish certain 6
continuing education requirements for certain individuals appointed or employed by 7
the municipality; requiring a municipality to maintain certain records in a certain 8
manner; requiring the Legislative Auditor to include in a certain annual report 9
information on municipal compliance with this Act; and generally relating to the 10
training and experience of certain municipal appointees and employees. 11
BY adding to 12
Article – Local Government 13
Section 4–112 14
Annotated Code of Maryland 15
(2013 Volume and 2024 Supplement) 16
BY repealing and reenacting, with amendments, 17
Article – Local Government 18
Section 16–307(a) 19
Annotated Code of Maryland 20
(2013 Volume and 2024 Supplement) 21
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 22
That the Laws of Maryland read as follows: 23
Article – Local Government 24
4–112. 25 2 HOUSE BILL 990
(A) BEGINNING JUNE 30, 2030, A MUNICIPALITY SHALL COMPLY WITH THIS 1
SECTION WHEN APPOINT ING, HIRING, OR CONTINUING TO EMP LOY AN INDIVIDUAL 2
AS A COMPTROLLER , A TREASURER , OR ANY OTHER APPOINT EE OR EMPLOYEE OF 3
THE MUNICIPALITY WHO IS RESPONSIBLE FOR : 4
(1) FINANCIAL OVERSIGHT OF THE MUNICIPALITY ; 5
(2) MANAGING THE FUNDS OF THE MUNICIPALITY ; OR 6
(3) MAINTAINING AND PREP ARING ACCOUNTING , BUDGET, AND 7
FINANCIAL REPORTS FO R THE MUNICIPALITY . 8
(B) A MUNICIPAL COMPTROLLE R, TREASURER, OR OTHER APPOINTEE O R 9
EMPLOYEE DESCRIBED U NDER SUBSECTION (A) OF THIS SECTION SHAL L: 10
(1) HAVE SATISFACTORILY COMPLETED 27 SEMESTER HOURS OF 11
UNDERGRADUATE OR GRA DUATE LEVEL ACCOUNTI NG COURSES THAT INCL UDE AT 12
LEAST: 13
(I) THREE SEMESTER HOURS OR THEIR EQUIVALENT OF: 14
1. ACCOUNTING INFORMATI ON SYSTEMS; 15
2. ACCOUNTING ETHICS OR BUSINESS ETHICS; AND 16
3. AUDITING; AND 17
(II) NINE SEMESTER HOURS OR THEIR EQUIVALENT OF 18
FINANCIAL ACCOUNTING ; 19
(2) HOLD A BACCALAUREATE OR HIGHER DEGREE IN ACCOUNTING , 20
BUSINESS ADMINISTRAT ION, FINANCE, PUBLIC ADMINISTRATIO N, OR A RELATED 21
FIELD FROM AN ACCREDITED INSTITUTI ON OF HIGHER EDUCATI ON; AND 22
(3) HAVE AT LEAST 5 YEARS OF FULL –TIME EMPLOYMENT 23
EXPERIENCE IN ACCOUN TING OR FINANCE OR A RELATED FIELD THAT I NCLUDES AT 24
LEAST 3 YEARS IN A SUPERVISO RY OR LEADERSHIP ROL E IN ACCOUNTING , FINANCE, 25
PUBLIC FINANCE, OR A RELATED FIELD . 26
(C) (1) TO ENSURE THE CONTINU ED INTEGRITY AND CAP ABILITY OF THE 27
FINANCIAL ADMINISTRA TION OF THE STATE’S MUNICIPALITIES , AS A CONDITION OF 28
THE CONTINUED EMPLOY MENT OF A MUNICIPAL COMPTROLLER , TREASURER, OR 29 HOUSE BILL 990 3
OTHER APPOINTEE OR E MPLOYEE DESCRIBED UNDE R SUBSECTION (A) OF THIS 1
SECTION, EACH MUNICIPALITY SH ALL ESTABLISH CONTIN UING EDUCATION 2
REQUIREMENTS . 3
(2) THE CONTINUING EDUCAT ION REQUIREMENTS SHA LL ESTABLISH 4
A MINIMUM NUMBER OF HOURS EACH YEAR OF P ROFESSIONAL DEVELOPM ENT AND 5
TRAINING RELATED TO ETHI CS IN FINANCIAL MANA GEMENT, GOVERNMENT 6
ACCOUNTING , OR MUNICIPAL FINANCE . 7
(D) A MUNICIPALITY SHALL : 8
(1) MAINTAIN A RECORD OF THE QUALIFICATIONS O F AN INDIVIDUAL 9
APPOINTED OR EMPLOYE D AS A MUNICIPAL COM PTROLLER, TREASURER, OR OTHER 10
APPOINTEE OR EMPLOYEE UNDER SUBSECTION (A) OF THIS SECTION; 11
(2) MAKE THE RECORD AVAI LABLE FOR PUBLIC INS PECTION; AND 12
(3) INCLUDE THE RECORD I N THE REPORT TO THE LEGISLATIVE 13
AUDITOR REQUIRED UNDE R § 16–306 OF THIS ARTICLE. 14
16–307. 15
(a) (1) Each year the Legislative Auditor shall: 16
(i) review the audit reports required under § 16–306 of this subtitle; 17
and 18
(ii) make a full and detailed written report to the Comptroller and, 19
in accordance with § 2–1257 of the State Government Article, the Executive Director of the 20
Department of Legislative Services on the result of the audit of the financial records of each 21
county, municipality, and special taxing district created by the State. 22
(2) THE REPORT SHALL INCL UDE INFORMATION ON T HE 23
COMPLIANCE OF E ACH MUNICIPALITY WIT H THE REQUIREMENTS O F § 4–112 OF 24
THIS ARTICLE. 25
(3) The report may include recommendations that the Legislative Auditor 26
considers advisable relating to: 27
(i) methods of bookkeeping; 28
(ii) changes in the uniform system of financial reporting; and 29
(iii) changes in the reports of the counties, municipalities, and special 30
taxing districts. 31 4 HOUSE BILL 990
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall apply to any 1
individual appointed or hired by a municipality on or after July 1, 2025. 2
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 3
1, 2025. 4