City of Baltimore
Charter of Baltimore City

Article V
Comptroller

§ 1. Election, term, etc.; Deputy Comptroller; Staff.

(a) Election and qualifications; Term; Salary; Term limit.

(1) The voters of Baltimore City shall elect a Comptroller of the City on the Tuesday next after the first Monday in November 2016, and on the same day and month in every succeeding fourth year.

(2) The Comptroller shall possess the same qualifications as prescribed in this Charter for the Mayor.

(3) The term of the Comptroller shall commence on the Tuesday next after the first Monday in December succeeding the election and shall continue for 4 years and until a successor has been elected and qualified.

(4) The Comptroller's salary shall be set as provided in Article VII, §§ 117 through 125 of this Charter.

(5) A Comptroller shall not hold office for more than 2 consecutive full terms of office and in no event shall hold the office for more than 8 years during any12 year period. This provision shall not preclude an elected Comptroller from seeking other elected offices within Baltimore City after two consecutive terms as Comptroller. In the event that an elected Comptroller takes office as a result of a removal or vacancy described in § 2 of this Article, that elected Comptroller shall only be eligible to hold that office for the remainder of the predecessor's unexpired term and 1 consecutive full term thereafter.

(b) Deputy; Staff.

The Comptroller shall appoint, to aid in the discharge of the Comptroller's duties, a Deputy Comptroller and such other employees as provided in the Ordinance of Estimates. In case of temporary absence or disqualification of the Comptroller, the Deputy Comptroller shall, during such absence or disqualification from any cause, perform the duties of the Comptroller, including the Comptroller's duties as a member of the Board of Estimates.

§ 2. Removal; Vacancy.

(a) Removal.

The City Council, by a three-fourths vote of its members, may remove the Comptroller from office for incompetency, misconduct in office, wilful neglect of duty, or felony or misdemeanor in office, on charges preferred by the Mayor, by the City Council's Committee on Legislative Investigations, a verified petition signed by at least 20% of the qualified voters in Baltimore City, or by the Inspector General, and after notice of those charges and an opportunity to be heard by the City Council are given to the Comptroller.

(b) Vacancy.

In the event of the death, resignation, or removal from office of the Comptroller, a successor, to fill out the unexpired term, shall be elected by the City Council by a majority vote of its members.

§ 3. General duties.

The Comptroller shall:

(a) serve as a member of the Board of Estimates;

(b) serve as a member of the Board of Finance;

(c) have such general supervision of the Department of Audits and the activities of the City Auditor as provided for in the Charter;

(d) be responsible for the proper conduct, management and operation of the Department of Real Estate; and

(e) subject to the approval of the Board of Estimates, and within the limits of the appropriation therefor in the Ordinance of Estimates, obtain such insurance as may be necessary for the proper protection of the City or as may be required by applicable law, and shall, whenever it would be to the City's advantage, seek competitive bids for the insurance;

(f) be responsible for the proper conduct, management and operation of the Department of Accounts Payable; and

(g) perform such other duties, not inconsistent with the office, as prescribed by law.

§ 4. Department of Real Estate – Established.

There shall be a Department of Real Estate, the head of which shall be the Comptroller.

For the conduct of the Department, the Comptroller shall appoint a Real Estate Officer and such assistants and employees as may be provided for in the Ordinance of Estimates.

§ 5. Department of Real Estate – Duties.

The Department of Real Estate shall have the following responsibilities in all matters relating to the acquisition, sale, lease, exchange or other disposition of real property of the City; provided, however, that nothing in this section shall affect the exercise by the City by ordinance of the powers granted to it in subsection (15) of Article II, or by the Mayor of the powers provided by Section 4(c) of Article IV relating to economic development:

(a) Negotiation of acquisitions.

Subject to any limitation on this power elsewhere in the Charter, any purchase (other than by condemnation) of real property or an interest therein by the City shall (unless and to the extent otherwise provided by the Board of Estimates) be negotiated and made on its behalf by the Department of Real Estate in such a manner as the Board of Estimates shall from time to time authorize and instruct.

(b) Disposition of City property.

The Department shall (unless and to the extent otherwise provided by the Board of Estimates) arrange for the disposition of any building or parcel of land (or any other real property) no longer needed by the City for public use.

Any such disposition shall be authorized by ordinance, shall be approved by the Board of Estimates with the approval entered in its minutes, and shall be made at public sale unless a private sale or other manner of disposition shall be expressly authorized by the Board of Estimates and entered in its minutes. The instrument of conveyance of any building or parcel of land (or any other real property) whose disposition has been so authorized and approved shall be executed on behalf of the City by the Comptroller or Deputy Comptroller and attested to by the Director of Finance or the Deputy Director of Finance.

(c) Leasing City property.

The Department is authorized to lease any building or parcel of land (or any other real property) not needed by the City for public purposes on a month to month basis, unless otherwise provided by ordinance. It is also authorized to lease such property for fixed terms provided such leases are first approved by the Board of Estimates.

(d) Inventory of City property.

The Comptroller, working in conjunction with the heads of other affected municipal agencies, shall maintain a public inventory of the City's properties.

§ 6. Real Property Account.

Except as may be otherwise provided by ordinance with regard to the exercise by the City of the powers granted to it in subsection (15) and subsection (15A) of Article II, the Comptroller shall cause to be credited to an account to be known as the "Mayor and City Council Real Property Account", the proceeds from the sale by the City of any real or leasehold property or interest therein.

Moneys received from such sales shall be appropriated in the Ordinance of Estimates only for the purchase of land, and the purchase or construction of buildings, and other construction work and projects, and to carry out the industrial and economic development powers vested in the Mayor and City Council of Baltimore by the provisions of subsection (15A) of Article II, it being the intent of this provision to limit the use of such moneys to the purposes specifically mentioned in this section, and otherwise to prohibit their use for current expenses of the City.

The annual Ordinance of Estimates shall include the appropriations which are proposed to be charged to the "Mayor and City Council Real Property Account", and the state of the account, with the particulars as to sources of receipts, shall be reported by the Comptroller annually to the City Council.

§ 7. Department of Audits – Established.

(a) Establishment; City Auditor.

There shall be a Department of Audits, the head of which shall be the City Auditor.

The City Auditor shall be a certified public accountant who is licensed by the State of Maryland, shall be appointed by the Comptroller in accordance with the provisions of the Charter relating to the Civil Service, and shall hold office in accordance with these provisions.

(b) Staff; Budget.

The City Auditor shall appoint such employees as may be provided in the Ordinance of Estimates.

Sufficient funds shall be included in the Ordinance of Estimates for the Department of Audits to enable the City Auditor to perform the duties prescribed herein.

§ 8. Department of Audits – General powers and duties.

(a) In general.

In accordance with generally accepted government auditing standards and State and federal law, the City Auditor:

(1) shall at appropriate intervals conduct an audit of the financial transactions of every municipal agency, except the Department of Audits;

(2) shall conduct an annual audit of all accounts, revenues, and receipts of the City;

(3) shall conduct biennial audits of principal agencies, as provided in § 11 of this article;

(4) may audit the expenditure of City-granted funds by any public or private agency that receives such funds;

(5) may audit City contracts, grants, subgrants and other agreements as required by the terms and conditions of these instruments and, when the contracts, grants, subgrants and other agreements require that audits be conducted by other auditors, review such audits; and

(6) shall make such other audits as the Comptroller or the Board of Estimates may request, provided that those requested audits do not, in the judgment of the City Auditor, unduly hinder the performance of regular audits.

(b) Subpoena.

(1) To perform the duties of his or her office, the City Auditor may issue a subpoena to any municipal officer, municipal employee, or any other person receiving City funds to require the production of any information, document, report, record, account, or other material.

(2) The City Auditor may enforce any subpoena issued pursuant to this subsection in any court of competent jurisdiction.

(c) Reports.

The City Auditor shall make reports of all such audits to the Comptroller and, at the same time, to each of the other members of the Board of Estimates.

§ 9. Department of Audits – Comprehensive annual financial report.

(a) Audit of report.

The City Auditor, under the supervision of the Comptroller, shall audit the comprehensive annual financial report of the City, prepared by the Director of Finance. This report shall be a public document.

(b) Access to records.

To carry out the Auditor's duties, the Auditor shall have access at all times to the financial records of all municipal agencies and the relevant financial records of contractors with, and grantees of, the City.

§ 10. Department of Audits – Independent auditors.

(a) Required engagement.

The Board of Estimates, at appropriate intervals, shall engage an independent firm of certified public accountants to audit:

(1) the financial transactions of the Department of Audits; and

(2) the comprehensive annual financial report of the City.

(b) Permissive engagement.

The Board of Estimates may engage an independent firm of certified public accountants to audit the financial transactions of any municipal agency and to examine the fiscal procedures, records, accounts, and methods of any municipal agency, including the Department of Audits.

(c) Reports.

The independent firm of certified public accountants shall make reports of its audits, examinations, and recommendations to the Board of Estimates.

§ 11. Department of Audits – Biennial audits of principal agencies.

(a) Definitions.

(1) In general.

In this section, the following terms have the meanings indicated.

(2) Audit.

(i) "Audit" means an audit undertaken in accordance with generally accepted government auditing standards and federal and state law.

(ii) "Audit" includes both:

(A) a financial audit of a principal agency's financial transactions, including all revenues and receipts; and

(B) a performance audit that assesses a principal agency's practices to determine whether the agency is operating economically and efficiently and whether corrective actions for improving its performance are appropriate.

(3) Principal agency.

"Principal agency" means any of the following executive departments:

(i) Group A –

1. Department of Finance.

2. Department of Public Works.

3. Fire Department.

4. Department of Housing and Community Development.

5. Department of General Services.

6. Baltimore Development Corporation.

7. Mayor's Office of Information Technology (or successor entity to this Office).

8. Mayor's Office of Human Services (or successor entity to this Office).

(ii) Group B –

1. Department of Law.

2. Department of Human Resources.

3. Department of Transportation.

4. Police Department.

5. Department of Recreation and Parks.

6. Department of Planning.

7. Department of Health.

8. Mayor's Office of Employment Development (or successor entity to this Office).

(b) Biennial audit required.

(1) In general.

At least twice during every 4-year term of the Mayor and City Council, the City Auditor shall conduct an audit of each principal agency's operations for the preceding 2 fiscal years.

(2) Staggered schedule.

These audits shall be staggered so that:

(i) audits of the principal agencies listed in subsection (a)(3)(i) as "Group A" are initiated in odd-numbered calendar years; and

(ii) audits of the principal agencies listed in subsection (a)(3)(ii) as "Group B" are initiated in even-numbered calendar years.

(c) Costs of audit.

In each fiscal year preceding the fiscal year in which audits are to be conducted under this section, the Comptroller shall include the costs of those audits in the estimates that the Comptroller submits for the next year's Ordinance of Estimates.

(d) Status of prior recommendations.

(1) In general.

Each report of an agency audit conducted under this section shall include an ancillary report on the status of all recommendations for executive action that resulted from that agency's immediately preceding audit under this section.

(2) Content of report.

The ancillary report shall:

(i) designate each recommendation's status either as "implemented", "partially implemented", or "not implemented"; and

(ii) provide justification for the status designation assigned.

(e) Publication of reports.

Reports of all audits conducted under this section shall be:

(1) posted on a public website maintained by the City Comptroller;

(2) filed with the Department of Legislative Reference;

(3) submitted to the principal agency audited; and

(4) submitted to each member of:

(i) the Board of Estimates;

(ii) the City Council; and

(iii) the Biennial Audits Oversight Commission.

(f) Biennial Audits Oversight Commission.

(1) Commission established.

There is a Biennial Audits Oversight Commission.

(2) Composition.

The Commission comprises the following 7 members:

(i) the Director of Finance;

(ii) the Inspector General;

(iii) the Comptroller;

(iv) the City Council President; and

(v) 3 members of the City Council, appointed by the City Council President.

(3) Officers.

(i) The City Council President shall designate 1 of the members to serve as Chair of the Commission.

(ii) The members of the Commission, by majority vote, may elect any other officers that they consider necessary or appropriate.

(4) Meetings; voting.

(i) The Commission shall meet at the call of the Chair as frequently as required to perform its duties.

(ii) 4 members of the Commission constitute a quorum for the transaction of business.

(iii) An affirmative vote of at least 4 members is needed for any official action.

(5) Procedures.

The Commission may adopt rules of procedure to govern its meetings and operations.

(6) Powers and duties.

The Commission:

(i) shall provide guidance and advice to the City Auditor in determining the scope of a principal agency's performance audit;

(ii) shall hold at least 2 publicly advertised meetings a year, at which meetings the City Auditor shall appear and report on the status of the audits and recommendations under this section; and

(iii) for good cause shown by a principal agency, may waive the requirement for a financial audit to be conducted under this section.

§ 12. Department of Accounts Payable– Established.

(a) In general.

There shall be a Department of Accounts Payable, the head of which shall be the Director of the Department, who shall be appointed by the Comptroller.

(b) Staff.

The Director shall appoint such employees as may be provided in the Ordinance of Estimates.

§ 13. Department of Accounts Payable – General powers and duties.

Except as otherwise provided in Article VII, § 10 {"Department of Finance: Disbursements related to salary or compensation."}:

(1) the Department of Accounts Payable shall have general supervision and charge over all payments and disbursements made by the City; and

(2) no payment or disbursement may be made by the City without the approval of the Department.

§ 14. Department of Accounts Payable – Withdrawals; Signatures for checks.

(a) Withdrawals.

The Director shall approve the withdrawal of City moneys from their depositories.

(b) Required signatures for checks.

(1) In general.

Except as provided for in Article VII, § 12 {"Department of Finance: Collections, deposits, withdrawals, etc."}, and unless otherwise provided by law, all checks of the City issued by or for the Department of Accounts Payable shall be signed by the Comptroller or Director and counter-signed by the Mayor.

(2) Form of signature.

Any signature on checks of the City may be manual or facsimile.

§ 15. Department of Accounts Payable – Reporting.

The Comptroller and the Director of the Department shall deliver all information related to the operation of the Department to the Director of the Department of Finance, at the frequency and in the format required by the Director of Finance, to enable the Director of Finance to perform his or her duties as provided for in Article VII.