Montgomery County                               2623

be collected as county taxes are now or may be hereafter levied and
collected and shall have the same priority rights, bear the same interest
and penalties and in every respect be treated the same as county taxes.
The taxes so levied for the ensuing year shall be collected by the tax
collecting authorities of the county and they shall remit the whole amount
of the taxes so collected to the respective treasurers of the departments
or squads. The treasurers, upon authorization by their departments or
squads, shall pay all proper costs, expenses, claims, and demands necessary
for the maintenance, equipment and operation of their fire departments
and squads, and shall, upon demand of the council, make a report to the
council of such expenditures.

(3)    Treasurer's Bond. Each fire department and rescue squad shall
provide a corporate bond to Montgomery County to be approved by the
director of finance and the county attorney of the county in a penal sum
to be fixed by them, conditioned upon faithful discharge of the duties
of the treasurer.

(4)    Purchasing. Under the direction of the fire board, each fire
department and rescue squad shall establish a fiscal policy and purchasing
system for the expenditure of all tax monies received from the county,
which policy and system shall conform to sections 84-11 through 84-23
of this Code as now in existence, or as amended under the provisions of
Section 314, Montgomery County Charter.

(5)    Audit. The fire board shall engage a certified public accountant
or a recognized public accounting firm annually to audit all tax funds
received by the departments and squads. Each annual audit shall be
submitted to the fire board for further submission to the county. The audit
shall be available for the public hearings on the budgets.

(e)    Fire Tax Districts Study.

As soon as possible after the establishment of the fire board as provided
hereunder, the board shall select with the cooperation and assistance of
the council a qualified, independent consultant or consulting firm to make
a study under the direction of the board on the financing of the fire and
rescue service operations of the county. Such study shall be completed
and reported to the council within six months from the effective date of
this Act.

(f)    Personnel.

The chairman of the fire board shall appoint a personnel committee
of seven members, including a chairman. The committee shall include at
least two paid firemen who shall not be members of the fire board. The
appointments shall be subject to board approval.

(1) Personnel System for Paid Employees of Fire Departments and
Rescue Squads.

(A) The personnel committee shall prepare and adopt, subject to
the approval of the fire board, personnel regulations generally consistent
with county merit system personnel regulations, which regulations shall
cover all paid employees of the fire departments and rescue squads. These
regulations shall include provision for uniform minimum entrance require-
ments, uniform minimum medical standards and common eligible lists
for entrance level positions. The committee shall consult with the county's
personnel director and the county personnel board in the preparation of
personnel regulations and minimum standards, including promotions and
pay standards.