The County Commissioners of Caroline County serve as the Board of Estimates (County Code, secs. 18-10 through 18-12).
ETHICS COMMISSION
Annually, the Commission submits a report to the State Ethics Commission, showing County compliance with State law governing the public ethics of local officials with respect to conflicts of interest, financial disclosure, and lobbying (Code General Provisions Article, secs. 5-804 through 5-812).
The Ethics Commission consists of five members appointed by the County Commissioners to three-year terms (County Code, secs. 33-1 through 33-4)
The Office is assisted by the Employee Advisory Board.
Six members serving two-year terms constitute the Board. Three are County employees elected by their peers, and two are appointed by the Board of County Commissioners. The Personnel and Benefits Coordinator serves as a nonvoting member (Personnel Rules & Regulations of Caroline County, Chapter 1, sec. 403).
The Department of Information Technologies supports and maintains the County’s digital and communication networks. This includes the 911 CAD (Computer Aided Dispatch) system; fiber and wireless networks; and the County’s e-mail system. Hardware and software necessary for these systems either are developed or procured by the Department. The Department also offers technical support for County agencies, and advises the Board of County Commissioners on technology matters.
Tax collection was added to the duties of the Treasurer in 1892, with delinquent collection performed by the County Sheriff (Chapter 211, Acts of 1892). The Treasurer took over collection of delinquent taxes, and operation of tax sales in 1904 (Chapter 611, Acts of 1904). The Office of County Treasurer ceased operation in May 2007 with the creation of the County Finance Officer. Appointed by the Board of County Commissioners, the position was renamed as Comptroller in November 2007.
The Comptroller heads the Tax Office, which collects and disburses State and County taxes. The Office also collects County fees from licenses and various County services, such as public works, and planning and zoning (County Code, secs. 62-1 through 62-10, 166-1 through 166-75).
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BOARD OF ESTIMATES
Each March, the Board of Estimates makes a list or schedule of all resources or sources of revenue from which any income to the County will accrue or be derived during the ensuing fiscal year. After receiving agency requests for appropriations, and holding public hearings, the Board of Estimates, with the assistance of the County Administrator, by May 15 submits to the County Commissioners a budget for the ensuing fiscal year.
For those subject to the Caroline County Code of Ethics, the Ethics Commission advises on applicable federal, State, and County laws. The Commission develops, and records all forms applicable under ethics laws. For complaints of ethics violation, the Commission conducts investigations, and hears and rules on cases.
OFFICE OF FINANCE
The Office of Finance oversees the fiscal management of County agencies, and procurement for the County. It tracks and records County assets, revenue, and expenditures, and makes financial records available to the pubic and other agencies. The Office advises the Board of County Commissioners on fiscal matters and helps prepare the County’s operating budget.
OFFICE OF HUMAN RESOURCES
Creating policies and procedures related to County personnel, the Office of Human Resources coordinates and advertises County job openings, oversees new hires, conducts employee evaluations, and manages employee and retiree benefit programs. The Office also advises and makes recommendations to the Board of County Commissioners on personnel matters and regulations (County Code, secs. 49-1 through 49-5).
EMPLOYEE ADVISORY BOARD
The Employee Advisory Board collectively represents County employees and their interests. It advises and makes recommendations on employee issues and concerns to the County Administrator and the Director of Human Resources.
DEPARTMENT OF INFORMATION TECHNOLOGIES
Functions of the Department of Information Technologies originally were part of Administration. On July 1, 2002, the Office of Technology was formed as a separate unit under the County Administrator. The Office reorganized on July 1, 2010, as the Department of Information Technologies.
TAX OFFICE
Functions of the Tax Office date back to the time of the Revolution. From 1776 to 1843, the financial supervision of Maryland counties was overseen by two State Treasurers. One served the Eastern Shore, and the other, the counties west of the Chesapeake. In 1843, the two positions merged, and a single State Treasurer began to oversee each county's finances. The first County Treasurer was appointed by the Board of County Commissioners in 1882, before becoming an elected position in 1885. The Treasurer served a four-year term, and additionally served as a clerk to the Board (Chapter 214, Acts of 1882).
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