County Charter Section 311
The Baltimore County Government established the structure, responsibilities, and authority of the Office of the County Auditor in the Baltimore County Charter, Section 311. The text of Section 311 follows:
Section 311. County auditor
The county council shall by resolution appoint a county auditor who shall hold office for an indefinite term at the pleasure of the council and shall receive such compensation as the council may determine. He shall be a certified public accountant licensed for the practice of his profession under the laws of this state, and shall be appointed on the basis of his knowledge of governmental accounting and auditing and his experience pertaining to the duties of his office. The county auditor may assist the external auditor in conducting a financial audit required by section 312. The county auditor may also conduct a financial audit of any organization funded in whole or in part by county funds, if directed by a majority of the county council. The county auditor shall prepare and submit to the county council and the county executive reports in internal accounting control, administrative and operating practices and procedures, and other pertinent financial and compliance matters. The county auditor's duties may include operational and performance auditing of any office, department or agency funded in whole or in part by county funds, as assigned and directed by a majority of the county council by resolution. All records and files pertaining to the receipt and expenditure of county funds by all officers, agents and employees of the county, and all records and files pertaining to management and performance of the functions and activities of any office, department, or agency funded in whole or in part by county funds, and all offices, departments, institutions, boards, commissions, and other agencies thereof shall at all times be open to the inspection of the county auditor. The County Auditor shall bring to the attention of the council immediately and at the next legislative session-day and to the attention of the county executive any irregular or improper procedure which he may discover. The county council shall have the power to implement the provisions of this section and to assign additional duties and functions to the county auditor not inconsistent with those provided herein. All actions of the county council pursuant to this section shall be exempt from the executive veto.
(Bill No. 79, 1978 § 1:, approved by voters Nov. 7, 1978, effective Dec. 8, 1978: Bill No. 105, 1986, § 1; approved by voters Nov. 4, 1986; effective Dec. 4, 1986; Bill No. 129, 1990, § 1; approved by voters Nov. 6, 1990; effective Dec 7, 1990; Bill No. 100-96, § 1; approved by voters Nov. 5, 1996; effective Dec. 5, 1996)
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