Maryland 2025 Regular Session

Maryland Senate Bill SB35 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	sb0035
6	6
7	7	SENATE BILL 35
8	8	L3 5lr1605
9	9	(PRE–FILED) CF 5lr2090
10	10	By: Senator Ellis
11	11	Requested: October 31, 2024
12	12	Introduced and read first time: January 8, 2025
13	13	Assigned to: Education, Energy, and the Environment
14	14
15	15	A BILL ENTITLED
16	16
17	17	AN ACT concerning 1
18	18
19	19	Municipal Appointees and Employees – Financial Oversight – Required 2
20	20	Education and Experience 3
21	21
22	22	FOR the purpose of requiring that, beginning on a certain date, an individual appointed or 4
23	23	employed by a municipality in a role with certain financial oversight responsibilities 5
24	24	have certain training and experience; requiring a municipality to establish certain 6
25	25	continuing education requirements for certain individuals appointed or employed by 7
26	26	the municipality; requiring a municipality to maintain certain records in a certain 8
27	27	manner; requiring the Legislative Auditor to include in a certain annual report 9
28	28	information on municipal compliance with this Act; and generally relating to the 10
29	29	training and experience of certain municipal appointees and employees. 11
30	30
31	31	BY adding to 12
32	32	Article – Local Government 13
33	33	Section 4–112 14
34	34	Annotated Code of Maryland 15
35	35	(2013 Volume and 2024 Supplement) 16
36	36
37	37	BY repealing and reenacting, with amendments, 17
38	38	Article – Local Government 18
39	39	Section 16–307(a) 19
40	40	Annotated Code of Maryland 20
41	41	(2013 Volume and 2024 Supplement) 21
42	42
43	43	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 22
44	44	That the Laws of Maryland read as follows: 23
45	45
46	46	Article – Local Government 24
47	47	2 SENATE BILL 35
48	48
49	49
50	50	4–112. 1
51	51
52	52	(A) BEGINNING JUNE 30, 2030, A MUNICIPALITY SHALL COMPLY WITH THIS 2
53	53	SECTION WHEN APPOINT ING, HIRING, OR CONTINUING TO EMP LOY AN INDIVIDUAL 3
54	54	AS A COMPTROLLER , A TREASURER, OR ANY OTHER APPOINTEE OR EMPLOYEE OF 4
55	55	THE MUNICIPALITY WHO IS RESPONSIBLE F OR: 5
56	56
57	57	(1) FINANCIAL OVERSIGHT OF THE MUNICIPALITY ; 6
58	58
59	59	(2) MANAGING THE FUNDS OF THE MUNICIPAL ITY; OR 7
60	60
61	61	(3) MAINTAINING AND PREPARING ACCOUNTING , BUDGET, AND 8
62	62	FINANCIAL REPORTS FOR THE MUNICIPALITY . 9
63	63
64	64	(B) A MUNICIPAL COMPTROLLE R, TREASURER, OR OTHER APPOINTEE O R 10
65	65	EMPLOYEE DESCRIBED UNDER SUBS ECTION (A) OF THIS SECTION SHALL: 11
66	66
67	67	(1) HAVE SATISFACTORILY COMPLETED 27 SEMESTER HOURS OF 12
68	68	UNDERGRADUATE OR GRA DUATE LEVEL ACCOUNTING COURSES THAT INCLUDE AT 13
69	69	LEAST: 14
70	70
71	71	(I) THREE SEMESTER HOURS OR THEIR EQUIVALENT OF: 15
72	72
73	73	1. ACCOUNTING INFORMATI ON SYSTEMS; 16
74	74
75	75	2. ACCOUNTING ETHICS OR BUSINESS ETHICS ; AND 17
76	76
77	77	3. AUDITING; AND 18
78	78
79	79	(II) NINE SEMESTER HOURS OR THEIR EQUIVALENT OF 19
80	80	FINANCIAL ACCOUNTING ; 20
81	81
82	82	(2) HOLD A BACCALAUREATE OR HIG HER DEGREE IN ACCOUNTING , 21
83	83	BUSINESS ADMINISTRAT ION, FINANCE, PUBLIC ADMINISTRATIO N, OR A RELATED 22
84	84	FIELD FROM AN ACCRED ITED INSTITUTION OF HIGHER EDUCATION; AND 23
85	85
86	86	(3) HAVE AT LEAST 5 YEARS OF FULL –TIME EMPLOYMENT 24
87	87	EXPERIENCE IN ACCOUNTING OR FINANCE OR A RELATED FIELD THAT INCLUDES AT 25
88	88	LEAST 3 YEARS IN A SUPERVISO RY OR LEADERSHIP ROL E IN ACCOUNTING , FINANCE, 26
89	89	PUBLIC FINANCE , OR A RELATED FIELD . 27
90	90
91	91	(C) (1) TO ENSURE THE CONTINU ED INTEGRITY AND CAP ABILITY OF THE 28
92	92	FINANCIAL ADMINISTRA TION OF THE STATE’S MUNICIPAL ITIES, AS A CONDITION OF 29 SENATE BILL 35 3
93	93
94	94
95	95	THE CONTINUED EMPLOY MENT OF A MUNICIPAL COMPTROLLER , TREASURER, OR 1
96	96	OTHER APPOINTEE OR E MPLOYEE DESCRIBED UN DER SUBSECTION (A) OF THIS 2
97	97	SECTION, EACH MUNICIPALITY SHALL E STABLISH CONTINUING EDUCATION 3
98	98	REQUIREMENTS . 4
99	99
100	100	(2) THE CONTINUING EDUCAT ION REQUIREMENTS SHALL ESTABLISH 5
101	101	A MINIMUM NUMBER OF HOURS EACH YEAR OF PROFESSIONAL DEVELOP MENT AND 6
102	102	TRAINING RELATED TO ETHICS IN FINANCIAL MANAGEMENT , GOVERNMENT 7
103	103	ACCOUNTING , OR MUNICIPAL FINANCE . 8
104	104
105	105	(D) A MUNICIPALITY SHALL : 9
106	106
107	107	(1) MAINTAIN A RECORD OF THE QUALIFICATIONS O F AN INDIVIDUAL 10
108	108	APPOINTED OR EMPLOYE D AS A MUNICIPAL COMPT ROLLER, TREASURER, OR OTHER 11
109	109	APPOINTEE OR EMPLOYE E UNDER SUBSECTION (A) OF THIS SECTION; 12
110	110
111	111	(2) MAKE THE RECORD AVAILABLE FOR PUBLIC INSPECTION; AND 13
112	112
113	113	(3) INCLUDE THE RECORD I N THE REPORT TO THE LEGISLATIVE 14
114	114	AUDITOR REQUIRED UNDE R § 16–306 OF THIS ARTICLE. 15
115	115
116	116	16–307. 16
117	117
118	118	(a) (1) Each year the Legislative Auditor shall: 17
119	119
120	120	(i) review the audit reports required under § 16–306 of this subtitle; 18
121	121	and 19
122	122
123	123	(ii) make a full and detailed written report to the Comptroller and, 20
124	124	in accordance with § 2–1257 of the State Government Article, the Executive Director of the 21
125	125	Department of Legislative Services on the result of the audit of the financial records of each 22
126	126	county, municipality, and special taxing district created by the State. 23
127	127
128	128	(2) THE REPORT SHALL INCL UDE INFORMATION ON THE 24
129	129	COMPLIANCE OF EACH M UNICIPALITY WITH THE REQUIREMENTS OF § 4–112 OF 25
130	130	THIS ARTICLE. 26
131	131
132	132	(3) The report may include recommendations that the Legislative Auditor 27
133	133	considers advisable relating to: 28
134	134
135	135	(i) methods of bookkeeping; 29
136	136
137	137	(ii) changes in the uniform system of financial reporting; and 30
138	138	4 SENATE BILL 35
139	139
140	140
141	141	(iii) changes in the reports of the counties, municipalities, and special 1
142	142	taxing districts. 2
143	143
144	144	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall apply to any 3
145	145	individual appointed or hired by a municipality on or after July 1, 2025. 4
146	146
147	147	SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 5
148	148	1, 2025. 6