# Comptroller
**In one sentence:** This race chooses Maryland's elected chief financial officer — the official who collects state taxes, keeps the state's accounts, forecasts how much money the state will get, and helps approve big state contracts — and you can vote for 1 of 2 candidates [3][4].

## The candidates

### Brooke Lierman (Democrat)
- **Background:** Attorney (civil rights and disability rights), former 8-year House Delegate for part of Baltimore City, and the 34th Comptroller; first woman elected to a Maryland constitutional office, winning 61.6% in 2022 and 100% of the primary in 2026 [4][5][6].
- **Top stated priorities:** "Best value" contracts, modernizing the office's systems, closing the tax gap, and expanding help for taxpayers [2][6].
- **Record or experience relevant to this office:** Sits on the state's contract-approving Board of Public Works; returned $121 million in unclaimed property in FY2025 and launched a new online claims system; as chair of the Board of Revenue Estimates, adjusted revenue forecasts in December 2024 [2][7][8].

### Sonya Dunn (Republican)
- **Background:** Businesswoman (founder/CEO of JEMH Enterprises), former military journalist and media executive; holds business and media graduate degrees and is finishing a DBA in finance; mother of four, not a career politician [4][5].
- **Top stated priorities:** Be a "nonpartisan taxpayer watchdog," restore public trust, prevent fraud and waste, and address the state's structural deficit and the 2025 credit-rating downgrade [4][5].
- **Record or experience relevant to this office:** In the 2026 Ballotpedia survey she favors conservative revenue forecasting and "practical solutions"; she has no prior experience in this office or in state government [4][5].

## Where they differ
- **Contracts:** Lierman says she weighs vendor track record, MBE (minority business) goals, labor standards, and local impact; Dunn says the primary factor is whether the company is Maryland-based, so procurement "circulates within Maryland" [2].
- **Revenue forecasts:** Lierman, as Board of Revenue Estimates chair, credits the December 2024 mid-year adjustment with "a year of stable finances"; Dunn warns "rose-colored revenue projections create public distrust" and pledges conservative forecasting [2].
- **Tax law:** Dunn backs specific bills and opposes the 2025 budget's capital-gains tax; Lierman says the Comptroller does not set tax policy but administers it, and she has pushed for free federal tax filing [2].
- **Stressors:** Both name cost of living and federal funding cuts as risks; Dunn adds business out-migration, structural deficit, and pensions [2].

## If you care most about...
- **Contract and procurement approach** -> Lierman emphasizes "best value" plus equity goals; Dunn wants to prioritize Maryland-based firms [2].
- **Fiscal discipline and trust** -> Dunn frames her run around fixing the deficit and the 2025 Moody's downgrade; Lierman points to stable finances after her mid-year forecast adjustments [2][9].
- **Taxpayer services** -> Lierman cites returning $121 million in unclaimed money and a new claims system; Dunn pledges transparency and an "independent taxpayer watchdog" [6][7].
- **Revenue forecasting** -> Lierman defends proactive adjustments; Dunn promises conservative projections [2].

## What we could not verify
- Dunn's campaign ad says "state audits" found over $600 million in uncollected taxes and "failed lawsuits" costing taxpayers millions. The $600 million figure does match a September 2026 Department of Legislative Services (legislative audit) finding that the office left that amount in delinquent taxes without using all collection tools [10]. The "failed lawsuits" claim is a candidate campaign claim — I could not find an independent source confirming it, so treat it as unverified.

## Confidence
High on office duties, both candidates' backgrounds, the 2025 downgrade, and the $600 million audit — all confirmed against official or multiple independent sources. Medium on the exact wording of some campaign survey answers, which come from the candidates' own responses.

## Sources
[1] The Role of the Comptroller - Office of the Comptroller of Maryland - https://www.marylandcomptroller.gov/about/comptroller.html
[2] Comptroller (2026 Voter Guide) - Maryland Matters - https://marylandmatters.org/voter-guides/contests/comptroller-comptroller/
[3] Official 2026 Gubernatorial Primary Election Results for Comptroller - elections.maryland.gov - https://elections.maryland.gov/elections/2026/primary_results/gen_results_2026_2.html
[4] Brooke Elizabeth Lierman / Sonya Dunn - Ballotpedia - https://ballotpedia.org/Brooke_Elizabeth_Lierman ; https://ballotpedia.org/Sonya_Dunn
[5] Vote Sonya Dunn (candidate campaign site) - https://www.votesonyadunn.com/meet-sonya
[6] About the Comptroller - Office of the Comptroller of Maryland - https://www.marylandcomptroller.gov/about/brooke-lierman.html
[7] Modernize Technology (Unclaimed Property) - Office of the Comptroller of Maryland - https://www.marylandcomptroller.gov/about/brooke-lierman/state-of-the-agency/modernize-technology.html
[8] Comptroller Lierman, Governor Moore Urge Marylanders to Search for Unclaimed Property - Office of the Comptroller of Maryland - https://www.marylandcomptroller.gov/content/dam/mdcomp/md/media/2026/01-30-2026-comptroller-governor-urge-marylanders-to-search-for-their-unclaimed-property.pdf
[9] Moody's Ratings downgrades Maryland to Aa1 - Moody's Ratings - https://ratings.moodys.com/ratings-news/442902 (also: Second bond rating agency reaffirms highest rating - Maryland Matters - https://marylandmatters.org/2025/05/28/second-bond-rating-agency-reaffirms-highest-credit-rating-for-maryland/)
[10] Comptroller of Maryland - Compliance Division audit - Department of Legislative Services - https://dls.maryland.gov/pubs/prod/NoPblTabPDF/COM-CompDiv26.pdf (also: Maryland comptroller failed to pursue $600 million, audit finds - The Baltimore Sun via ArcaMax - https://www.arcamax.com/currentnews/newsheadlines/s-4299676?print=)

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Word count of the body (excluding the Sources list) is about 510, so it fits the 550 cap and one printed page.

A few honesty notes for your review:
- **No invented attribution.** The only "opponents/critics" I use are backed by sources; the one thing I couldn't confirm independently (Dunn's "failed lawsuits" line) is flagged in "What we could not verify" rather than repeated.
- **Equal treatment.** Both candidates got identical sections and near-identical length. Party labels come from the ballot. I deliberately avoided the campaign ad's loaded framing ("asleep at the switch," "overtaxation") and reported the underlying audit instead.
- **One sourcing choice to confirm:** I used the **RACE** format your instructions specify for this contest. Your pasted "Output format for a BALLOT QUESTION" section does not apply here since Comptroller is a race, not a question.

One flag: the Comptroller's salary is $175,000 (per Maryland Matters and the Governor's Salary Commission) and the FY2027 operating budget is ~$70.8 billion as proposed (the Dunn ad's $64.9B figure appears to be a campaign number I could not confirm against official documents), so I left both out of the body rather than risk an unverified figure. Say the word if you'd like either added with its source.