Baltimore City Charter, Article VII, § 5 Department of Finance: Established.
§ 5. Department of Finance: Established.
There is a Department of Finance, the head of which shall be the Director of Finance.
Department of Finance
Baltimore City Charter art. VII, div. Department of Finance
in effectBaltimore City Charter, Article VII, § 6 Department of Finance: Director.
§ 6. Department of Finance: Director.
(a) Duties; Qualifications.
The Director of Finance shall supervise and direct the Department. The Director shall have substantial experience in financial administration.
(b) Appointment; Term.
The Director shall be appointed, must be confirmed, and shall serve, pursuant to Article IV, Section 6.
(c) Salary.
The Director’s salary shall be set in the Ordinance of Estimates.
Baltimore City Charter, Article VII, § 7 Department of Finance: Deputy Director; Employees.
§ 7. Department of Finance: Deputy Director; Employees.
(a) Deputy – Appointment.
The Director shall appoint a Deputy Director of Finance pursuant to this section.
(b) Deputy – As Acting Director.
Whenever a vacancy shall occur in the office of Director, or whenever the Director shall be incapacitated or otherwise unavailable for duty for any cause, the Deputy Director appointed pursuant to this section shall be the Acting Director.
(c) Other employees.
The Director may appoint such other employees as provided in the Ordinance of Estimates.
Baltimore City Charter, Article VII, § 8 Department of Finance: Budget preparation.
§ 8. Department of Finance: Budget preparation.
In accordance with rules established by the Board of Estimates, the Department shall prepare the preliminary operating budget for the consideration of the Board of Estimates, shall make reports and recommendations on the capital budget and capital improvement program, and shall otherwise participate in the making of the proposed Ordinance of Estimates.
Baltimore City Charter, Article VII, § 9 Department of Finance: Budget administration.
§ 9. Department of Finance: Budget administration.
Under the direction of the Board of Estimates, the Director shall implement the Ordinance of Estimates. In the interest of economy and efficiency, the Director shall survey the administration and organization of municipal agencies to support the Director’s recommendations to the Board of Estimates on the budget requests of the agencies and the Director’s reports to the Mayor on measures which might be taken to improve the organization and administration of City government.
Baltimore City Charter, Article VII, § 10 Department of Finance: Disbursements related to salary or compensation.
§ 10. Department of Finance: Disbursements related to salary or compensation.
The Department shall have general supervision and charge over all payments and disbursements made by the City and related to salary or compensation earned by municipal officers or employees of the City and no such payment or disbursement may be made by the City without the approval of the Department.
(Res. 22-005, ratified Nov. 8, 2022.)
Baltimore City Charter, Article VII, § 11 Department of Finance: Accounting.
§ 11. Department of Finance: Accounting.
(a) In general.
(1) The Department shall keep all general accounts of the City, prepare the City’s financial statements, and maintain an adequate system of accounting that, at all times, reflects the actual financial condition of the City resulting from income accrued and liabilities incurred, property owned, and funded obligations, estimated revenue and authorized appropriations, cash received and disbursed, among other factors. The Department shall also maintain complete physical and cost records of all property owned by the City, including perpetual inventory records itemizing materials and supplies on hand.
(2) The Comptroller shall provide the necessary information to the Director at the frequency and in the format required by the Director, to enable the Director to perform the duties of the Department under this section.
(b) Agency oversight.
The Department shall supervise and direct the accounting and bookkeeping of all municipal agencies. After consulting with the City Auditor, the Director shall install, maintain and prescribe the accounts and financial records that municipal agencies must keep to assure proper accounting. The accounting methods that the Director prescribes and uses shall prevent, where possible, unnecessary and unlawful expenditures.
(c) Submissions.
On a monthly basis, the Director shall submit general operating statements to the Board of Estimates and the Board of Finance. At least once annually, the Director shall submit to both these boards financial statements that include total municipal income and expenses and the City’s assets and liabilities.
(Res. 22-005, ratified Nov. 8, 2022.)
Baltimore City Charter, Article VII, § 12 Department of Finance: Collections, deposits, withdrawals, etc.
§ 12. Department of Finance: Collections, deposits, withdrawals, etc.
(a) In general.
The Director shall receive, collect, and account for all moneys due the City and deposit these moneys in depositories selected by the Board of Finance.
(b) Withdrawals.
The Director shall approve the withdrawal of City moneys from their depositories for the purpose of paying salaries or other compensation earned by municipal officers or employees of the City.
(c) Required signatures for checks.
(1) In general.
Unless otherwise provided by this Charter or City law, all checks of the City made by the City and related to salary or compensation earned by municipal officers or employees of the City shall be signed by the Director or Deputy Director, and counter-signed by the Mayor, and by a person in the Department of Finance designated by the Director to sign as disbursing officer; such designation shall be made in writing by the Director and filed with all banks on which such checks are drawn. Any signature on checks of the City may be manual or facsimile.
(2) Form of signature.
Any signature on checks of the City may be manual fascimile.
(d) Local and state taxes.
(1) Collection of taxes.
In addition to collecting all taxes and assessments levied or made by the City, the Director shall collect such State taxes and perform such other duties for the State as may be prescribed by law. The salary provided the Director in the Ordinance of Estimates shall include compensation for collecting State taxes and such other duties as the Director may perform for the State.
(2) Tax bills.
After the levy of the full rate property tax has been made, the Director shall prepare the tax bills and shall have them ready for payment by the taxpayers on the first day of the fiscal year for which the levy is made or as soon thereafter as is possible. To encourage the payment of taxes prior to the date on which they become in arrears, the Department shall allow such discounts upon payment prior to such date as may be provided by law.
(e) {Repealed by Res. 00-010, ratified November 2000.}
(Res. 22-005, ratified Nov. 8, 2022; Res. 00-010, ratified November 2000.)
Baltimore City Charter, Article VII, § 13 Department of Finance: Lien records.
§ 13. Department of Finance: Lien records.
(a) Keeping records; Issuing lien certificates.
The Department shall keep a record of all municipal charges and assessments and shall provide for the issuance of a lien certificate stating whether any, and, if so, what municipal charges or assessments exist against any particular property. The Department shall make such charge for the issuance of a lien certificate as may be fixed by the Board of Estimates.
(b) Contents of certificates; Charges constitute liens.
A lien certificate shall show all charges and assessments of every character due the City, including State and City taxes and special paving tax, water and sewer billings, street benefit assessments, minor privilege charges, charges for street, alley and footway paving, sewerage connections, nuisance abatements and other charges. All of the charges and assessments shall be liens, until paid, against the property named in the lien certificate; provided that no then existing charge shall be a lien against a property after the issuance of a lien certificate for that property unless that charge be shown on the lien certificate.
(c) Tax lien records.
The Department shall maintain at all times tax lien records that record tax liens and all other municipal liens. The tax lien records shall show the location of the property, the character of the liens against the property, and the amount of the liens as of the date of recording. After a lien shall have been recorded in the tax lien records, it shall remain a lien until paid and no statute of limitations shall operate as a bar to the collection of the lien.
Baltimore City Charter, Article VII, § 14 Department of Finance: Notices of lien.
§ 14. Department of Finance: Notices of lien.
The Director shall provide notice of a lien to a property owner as provided by law.
Baltimore City Charter, Article VII, § 15 Department of Finance: Distraint or levy for taxes.
§ 15. Department of Finance: Distraint or levy for taxes.
(a) Good or chattels – Notice of proposed sale.
Whenever the Director shall distrain or levy upon any goods or chattels in Baltimore City for nonpayment of any taxes, state or municipal, due by the owner thereof, before making sale of property so distrained or levied upon, the Director shall give notice as required by law, including notice by advertisement published twice a week for one week prior to the day of sale, and also on the day of sale, in three of the daily newspapers published in the City, that the Director will sell for cash, at public auction, to the highest bidder, on the day and at the time and place mentioned in the advertisement, the property therein specified, unless on or before the day of sale the entire amount of taxes for which such distraint or levy shall have been made, with interest thereon, and costs of making the levy and advertisement, shall be paid.
(b) Goods or chattels – Application of proceeds.
Whenever the Director shall sell any goods or chattels levied or distrained upon for taxes, state or municipal, in Baltimore City, after due advertisement as required in the preceding paragraph, the Director shall retain out of the proceeds of sale the amount of taxes due from the delinquent, for which the levy or distraint shall have been made, with interest thereon, and all costs incurred in making the sale, and shall pay over the surplus, if any, to the owner of the property so levied upon and sold.
(c) Other sales.
All other sales of real or personal property, or interests therein, for nonpayment of taxes or other charges shall be conducted by such persons and in such manner as may be prescribed by law.
Baltimore City Charter, Article VII, § 16 Department of Finance: Taxes as personal debt and lien.
§ 16. Department of Finance: Taxes as personal debt and lien.
All taxes and charges in the nature of taxes shall be the personal debt of the person against whom they are charged and recoverable as such, and shall also become a lien against the property assessed in the manner and to the extent provided by law.
Baltimore City Charter, Article VII, § 17 Department of Finance: Purchasing.
§ 17. Department of Finance: Purchasing.
(a) Central purchasing system.
The City shall have a centralized purchasing system, and the Department of Finance and all other municipal agencies shall cooperate fully to obtain the maximum benefits from this system.
(b) Department to procure or approve procurement; Competitive bidding.
(1) Procurement.
The Department shall procure, by purchase, lease or other acquisition, or shall approve the procurement of, all materials, supplies, and equipment, and all services, other than professional services, that municipal agencies use (“using agencies”).
(2) Competitive bidding.
The Department shall ensure that competitive bidding is used, and competitive prices are obtained, in purchasing these materials, supplies, equipment and services, to the fullest practicable extent.
(c) Standards; Rules and regulations.
(1) Standards.
Subject to the approval of the Board of Estimates, the Department shall adopt standards that prescribe when, and the manner and form in which, using agencies will submit estimates of their procurement needs, make requisitions, and enter into contracts.
(2) Rules and regulations.
In cooperation with the using agencies, the Department shall adopt rules and regulations for materials, supplies, equipment, and services required by the using agencies.
(d) Responsibility for storing, distributing, etc.
Unless special exception is made by resolution of the Board of Estimates, the Department shall be responsible for disposing of and reclaiming materials, supplies, and equipment purchased for municipal agencies.
(e) Exceptions.
(1) Public works.
Unless otherwise provided by the Board of Estimates, nothing in this section shall be construed to apply to public works done under contract, to records and briefs printed for the Department of Law, or to professional services.
(2) Accounts payable.
Matters of payments and disbursements related to procurement shall be managed by the Department of Accounts Payable in accordance with Article V, § 13 {“Department of Accounts Payable - General powers and duties.”}.
(f) Board of Estimates to settle agency disputes.
In the event of a disagreement between departments, the Board of Estimates shall determine whether a proposed procurement is for public works, materials, supplies, equipment, services or professional services.
(Res. 22-005, ratified Nov. 8, 2022; Res. 10-024, ratified Nov. 2, 2010.)
Baltimore City Charter, Article VII, § 18 Department of Finance: Registrar of debt; Custodian of funds and securities; Keeper of Seal.
§ 18. Department of Finance: Registrar of debt; Custodian of funds and securities; Keeper of Seal.
(a) Registrar of debt; Custodian of funds and securities.
The Director shall be the registrar of the public debt and responsible for all moneys and securities belonging to the City including the actuarial retirement systems and shall provide for the safekeeping and transfer of stocks, bonds, and securities owned or held by the City or any agency thereof, provided, however, that the designation of depository institutions shall be as set forth in Article VII, Section 21(b).
To help the Director discharge the Director’s duties as custodian of the moneys and securities of the actuarial retirement systems of the City, the administrators of those systems shall provide the Director with the financial information and assurances that he may request. The Director, acting under the supervision of the Board of Estimates, may contract with banks or trust companies that have appropriate charter authority to be custodians of cash and securities of the retirement systems. The Director shall have no personal liability for the performance, lack of performance, misfeasance or malfeasance of a bank or trust company so selected.
(b) Securities; Advancements.
The Director shall perform such duties relating to the stocks, bonds, and other evidences of indebtedness or securities issued by the City as may be directed by the Board of Finance. In exercising powers as the custodian of the moneys of the City, the Director may advance funds in the Director’s custody for the discharge of obligations incurred in connection with projects for which bond issues of the City have been approved and moneys therefor appropriated, prior to the issuance of the bonds; provided that repayment of any advances shall be made out of the proceeds of sale of the bond issue concerned.
(c) Keeper of City Seal.
The Director or the Director’s delegate, designated in writing by the Director, shall have charge of the corporate seal of the City and shall use it in all cases where the use of the seal is required by federal or State laws, ordinances, or the uses and customs of nations, and shall charge a fee as may be fixed from time to time by the Board of Estimates for each impression of the seal except such as shall be affixed to or impressed upon documents for the City.
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/charter/VII/department-of-financeFetched: 10/25/2026