Unless the Commission grants a county or municipality a modification or exemption as provided in COMAR 19A.04.03.03 in accordance with General Provisions Article, §§5-209 and 5-809, Annotated Code of Maryland, as applicable, the local law shall include financial disclosure requirements as described in this regulation. Elected Local Officials. For elected local officials, the local law shall include financial disclosure requirements for elected local officials that are at least equivalent to the requirements in General Provisions Article, Title 5, Subtitle 6, Annotated Code of Maryland. The local law shall require: An elected local official who is appointed to fill a vacancy in an office and who has not already filed a statement for the preceding calendar year to file a financial disclosure statement within 30 days of appointment for the preceding calendar year; An elected local official who leaves office, other than by reason of death, to file a financial disclosure statement within 60 days after leaving the office for the portion of the current calendar year during which the individual held office and, if a statement has not been filed for the preceding calendar year, for the preceding calendar year; and All other elected local officials to file a financial disclosure statement on or before April 30 of each year for the preceding calendar year. Local Employees and Nonelected Local Officials. Unless the Commission grants the county or municipality a modification or exemption as provided in COMAR 19A.04.03.03, in accordance with General Provisions Article, §§5-209 and 5-809, Annotated Code of Maryland, the local law shall require nonelected local officials and local employees who, acting alone or as members or employees of a local entity, have decision making authority or act as principal advisors to a person with that authority in making local policy or exercising quasi-judicial, regulatory, licensing, inspecting, or auditing functions: To file an annual statement, on or before a date established in the local law, disclosing gifts received from entities contracting with or regulated by the county or municipality; and To file a statement disclosing interests that raise conflicts of interest or potential conflicts of interest in connection with a specific proposed action by the employee or official, sufficiently in advance of the action to provide adequate disclosure to the public. A local law may require local employees and nonelected local officials to file financial disclosure statements disclosing the information that local elected officials are required to disclose under §B of this regulation. Candidates to Be Elected Local Officials. The local law shall require candidates to be elected local officials to file financial disclosure statements disclosing the same information elected local officials are required to disclose under §B of this regulation. The local law shall require that candidates to be elected local officials file required financial disclosure statements no later than the filing of the certificates of candidacy for the positions and on or before April 30 of each subsequent year until the election. The local law shall provide that financial disclosure statements filed under the local law are public records and are available for public inspection and copying.