| Old | New | Differences | |
|---|---|---|---|
| 1 | - | WES MOORE, Governor Ch. 218 | |
| 2 | 1 | ||
| 3 | - | – 1 – | |
| 4 | - | Chapter 218 | |
| 5 | - | (Senate Bill 1026) | |
| 6 | 2 | ||
| 7 | - | AN ACT concerning | |
| 3 | + | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. | |
| 4 | + | [Brackets] indicate matter deleted from existing law. | |
| 5 | + | Underlining indicates amendments to bill. | |
| 6 | + | Strike out indicates matter stricken from the bill by amendment or deleted from the law by | |
| 7 | + | amendment. | |
| 8 | + | Italics indicate opposite chamber/conference committee amendments. | |
| 9 | + | *sb1026* | |
| 8 | 10 | ||
| 9 | - | County Boards of Education – Budgets – Notice | |
| 10 | - | (Transparency in Education Spending Act) | |
| 11 | + | SENATE BILL 1026 | |
| 12 | + | F1 (4lr2549) | |
| 13 | + | ENROLLED BILL | |
| 14 | + | — Education, Energy, and the Environment/Appropriations — | |
| 15 | + | Introduced by Senator Brooks | |
| 11 | 16 | ||
| 12 | - | FOR the purpose of requiring the State Board of Education to adopt a process for the | |
| 13 | - | uniform and timely reporting of certain county board of education budget | |
| 14 | - | information to a county governing body; requiring a county board to post certain | |
| 15 | - | information in a certain manner on the county board’s website; requiring a certain | |
| 16 | - | transfer to be made only following the approval of the county commissioners or the | |
| 17 | - | county council; providing for exemptions from certain requirements related to | |
| 18 | - | certain transfers; requiring a certain audit to be sent to the county council or the | |
| 19 | - | county commissioners; and generally relating to the budgets of county boards of | |
| 20 | - | education. | |
| 17 | + | Read and Examined by Proofreaders: | |
| 21 | 18 | ||
| 22 | - | BY repealing and reenacting, with amendments, | |
| 23 | - | Article – Education | |
| 24 | - | Section 5–101(a) and (b), 5–102(e), 5–105(b), 5–109, and 5–111 | |
| 25 | - | Annotated Code of Maryland | |
| 26 | - | (2022 Replacement Volume and 2023 Supplement) | |
| 19 | + | _______________________________________________ | |
| 20 | + | Proofreader. | |
| 21 | + | _______________________________________________ | |
| 22 | + | Proofreader. | |
| 27 | 23 | ||
| 28 | - | BY repealing and reenacting, without amendments, | |
| 29 | - | Article – Education | |
| 30 | - | Section 5–102(a) and (b) and 5–105(a) | |
| 31 | - | Annotated Code of Maryland | |
| 32 | - | (2022 Replacement Volume and 2023 Supplement) | |
| 24 | + | Sealed with the Great Seal and presented to the Governor, for his approval this | |
| 33 | 25 | ||
| 34 | - | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, | |
| 35 | - | That the Laws of Maryland read as follows: | |
| 26 | + | _______ day of _______________ at __ ______________________ o’clock, ________M. | |
| 36 | 27 | ||
| 37 | - | Article – Education | |
| 28 | + | ______________________________________________ | |
| 29 | + | President. | |
| 38 | 30 | ||
| 39 | - | ||
| 31 | + | CHAPTER ______ | |
| 40 | 32 | ||
| 41 | - | (a) (1) Subject to the rules and regulations of the State Board and with the | |
| 42 | - | advice of the county superintendent, each county board shall prepare an annual budget | |
| 43 | - | according to: | |
| 33 | + | AN ACT concerning 1 | |
| 44 | 34 | ||
| 45 | - | (i) The major categories listed in this section; and | |
| 35 | + | County Boards of Education – Budgets – Notice 2 | |
| 36 | + | (Transparency in Education Spending Act) 3 | |
| 46 | 37 | ||
| 47 | - | (ii) Any other major category required by the State Board. | |
| 48 | - | Ch. 218 2024 LAWS OF MARYLAND | |
| 38 | + | FOR the purpose of requiring the State Board of Education to adopt a process for the 4 | |
| 39 | + | uniform and timely reporting of certain county board of education budget 5 | |
| 40 | + | information to a county governing body; requiring a county board to post certain 6 | |
| 41 | + | information in a certain manner on the county board’s website; requiring a certain 7 | |
| 42 | + | transfer to be made only following the approval of the county commissioners or the 8 | |
| 43 | + | county council; providing for exemptions from certain requirements related to 9 | |
| 44 | + | certain transfers; requiring a certain audit to be sent to the county council or the 10 | |
| 45 | + | county commissioners; and generally relating to the budgets of county boards of 11 | |
| 46 | + | education. 12 | |
| 49 | 47 | ||
| 50 | - | – 2 – | |
| 51 | - | (2) In addition to the information required by this section, the county fiscal | |
| 52 | - | authorities may require the county board to provide details to the service areas and | |
| 53 | - | activities levels in the account structure within the “Financial Reporting Manual for | |
| 54 | - | Maryland Public Schools”. | |
| 48 | + | BY repealing and reenacting, with amendments, 13 | |
| 49 | + | Article – Education 14 2 SENATE BILL 1026 | |
| 55 | 50 | ||
| 56 | - | (3) With the annual budget, each county board shall provide: | |
| 57 | 51 | ||
| 58 | - | (i) The number of full–time equivalent positions included within | |
| 59 | - | each major category; and | |
| 52 | + | Section 5–101(a) and (b), 5–102(e), 5–105(b), 5–109, and 5–111 1 | |
| 53 | + | Annotated Code of Maryland 2 | |
| 54 | + | (2022 Replacement Volume and 2023 Supplement) 3 | |
| 60 | 55 | ||
| 61 | - | (ii) A description of any fund balances or other money held by any | |
| 62 | - | outside source, including an insurer, that are undesignated or unreserved and are under | |
| 63 | - | the direction and control of the county board. | |
| 56 | + | BY repealing and reenacting, without amendments, 4 | |
| 57 | + | Article – Education 5 | |
| 58 | + | Section 5–102(a) and (b) and 5–105(a) 6 | |
| 59 | + | Annotated Code of Maryland 7 | |
| 60 | + | (2022 Replacement Volume and 2023 Supplement) 8 | |
| 64 | 61 | ||
| 65 | - | (4) THE STATE BOARD SHALL ADOPT A P ROCESS FOR THE UNIFO RM | |
| 66 | - | REPORTING OF THE INF ORMATION IN SUBSECTI ON (B) OF THIS SECTION TO T IMELY | |
| 67 | - | SHARE THE INFORMATION PROVIDED BY A COUNTY BOARD IN SUBSECTION (B) OF | |
| 68 | - | THIS SECTION TO A CO UNTY GOVERNING BODY . | |
| 62 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 9 | |
| 63 | + | That the Laws of Maryland read as follows: 10 | |
| 69 | 64 | ||
| 70 | - | ||
| 65 | + | Article – Education 11 | |
| 71 | 66 | ||
| 72 | - | ||
| 67 | + | 5–101. 12 | |
| 73 | 68 | ||
| 74 | - | (1) Current expense fund, estimated receipts: | |
| 69 | + | (a) (1) Subject to the rules and regulations of the State Board and with the 13 | |
| 70 | + | advice of the county superintendent, each county board shall prepare an annual budget 14 | |
| 71 | + | according to: 15 | |
| 75 | 72 | ||
| 76 | - | (i) | |
| 73 | + | (i) The major categories listed in this section; and 16 | |
| 77 | 74 | ||
| 78 | - | (ii) | |
| 75 | + | (ii) Any other major category required by the State Board. 17 | |
| 79 | 76 | ||
| 80 | - | (iii) Revenue from federal sources; | |
| 77 | + | (2) In addition to the information required by this section, the county fiscal 18 | |
| 78 | + | authorities may require the county board to provide details to the service areas and 19 | |
| 79 | + | activities levels in the account structure within the “Financial Reporting Manual for 20 | |
| 80 | + | Maryland Public Schools”. 21 | |
| 81 | 81 | ||
| 82 | - | (iv) Unliquidated surplus, the actual from the previous fiscal year | |
| 83 | - | and the estimated from the current fiscal year, whether accrued from revenues or | |
| 84 | - | expenditures; and | |
| 82 | + | (3) With the annual budget, each county board shall provide: 22 | |
| 85 | 83 | ||
| 86 | - | (v) Revenue from all other sources with identification of the source. | |
| 84 | + | (i) The number of full–time equivalent positions included within 23 | |
| 85 | + | each major category; and 24 | |
| 87 | 86 | ||
| 88 | - | (2) Current expense fund, requested appropriations: | |
| 87 | + | (ii) A description of any fund balances or other money held by any 25 | |
| 88 | + | outside source, including an insurer, that are undesignated or unreserved and are under 26 | |
| 89 | + | the direction and control of the county board. 27 | |
| 89 | 90 | ||
| 90 | - | (i) Administration, which means those activities associated with the | |
| 91 | - | general regulations, direction, and control of the county board, including: | |
| 91 | + | (4) THE STATE BOARD SHALL ADOPT A P ROCESS FOR THE UNIFO RM 28 | |
| 92 | + | REPORTING OF THE INF ORMATION IN SUBSECTI ON (B) OF THIS SECTION TO T IMELY 29 | |
| 93 | + | SHARE THE INFORMATIO N PROVIDED BY A COUNTY BOARD IN SUBSECTION (B) OF 30 | |
| 94 | + | THIS SECTION TO A CO UNTY GOVERNING BODY . 31 | |
| 92 | 95 | ||
| 93 | - | 1. Executive administration; | |
| 96 | + | (b) The budget shall be prepared to include the following categories: 32 | |
| 97 | + | SENATE BILL 1026 3 | |
| 94 | 98 | ||
| 95 | - | 2. Business support services; and | |
| 96 | - | WES MOORE, Governor Ch. 218 | |
| 97 | 99 | ||
| 98 | - | – 3 – | |
| 99 | - | 3. Centralized support services; | |
| 100 | + | Part I 1 | |
| 100 | 101 | ||
| 101 | - | ( | |
| 102 | + | (1) Current expense fund, estimated receipts: 2 | |
| 102 | 103 | ||
| 103 | - | | |
| 104 | + | (i) Revenue from local sources; 3 | |
| 104 | 105 | ||
| 105 | - | 2. Staff providing administration and supervision to the | |
| 106 | - | school instructional programs; | |
| 106 | + | (ii) Revenue from State sources; 4 | |
| 107 | 107 | ||
| 108 | - | (iii) Instructional salaries, which means those activities which deal | |
| 109 | - | directly with teaching students, including: | |
| 108 | + | (iii) Revenue from federal sources; 5 | |
| 110 | 109 | ||
| 111 | - | 1. Teachers; | |
| 110 | + | (iv) Unliquidated surplus, the actual from the previous fiscal year 6 | |
| 111 | + | and the estimated from the current fiscal year, whether accrued from revenues or 7 | |
| 112 | + | expenditures; and 8 | |
| 112 | 113 | ||
| 113 | - | | |
| 114 | + | (v) Revenue from all other sources with identification of the source. 9 | |
| 114 | 115 | ||
| 115 | - | | |
| 116 | + | (2) Current expense fund, requested appropriations: 10 | |
| 116 | 117 | ||
| 117 | - | 4. Guidance counselors; and | |
| 118 | + | (i) Administration, which means those activities associated with the 11 | |
| 119 | + | general regulations, direction, and control of the county board, including: 12 | |
| 118 | 120 | ||
| 119 | - | | |
| 121 | + | 1. Executive administration; 13 | |
| 120 | 122 | ||
| 121 | - | | |
| 123 | + | 2. Business support services; and 14 | |
| 122 | 124 | ||
| 123 | - | | |
| 125 | + | 3. Centralized support services; 15 | |
| 124 | 126 | ||
| 125 | - | (vi) Special education with subcategories and items budgeted in this | |
| 126 | - | category to be determined by the State Board with the advice of the county board; | |
| 127 | + | (ii) Mid–level administration, including: 16 | |
| 127 | 128 | ||
| 128 | - | | |
| 129 | + | 1. The office of the school principal; and 17 | |
| 129 | 130 | ||
| 130 | - | (viii) Health services; | |
| 131 | + | 2. Staff providing administration and supervision to the 18 | |
| 132 | + | school instructional programs; 19 | |
| 131 | 133 | ||
| 132 | - | (ix) Student transportation; | |
| 134 | + | (iii) Instructional salaries, which means those activities which deal 20 | |
| 135 | + | directly with teaching students, including: 21 | |
| 133 | 136 | ||
| 134 | - | | |
| 137 | + | 1. Teachers; 22 | |
| 135 | 138 | ||
| 136 | - | | |
| 139 | + | 2. Aides; 23 | |
| 137 | 140 | ||
| 138 | - | | |
| 141 | + | 3. Psychological personnel; 24 | |
| 139 | 142 | ||
| 140 | - | | |
| 143 | + | 4. Guidance counselors; and 25 | |
| 141 | 144 | ||
| 142 | - | (xiv) Capital outlay. | |
| 145 | + | 5. Library personnel; 26 | |
| 146 | + | 4 SENATE BILL 1026 | |
| 143 | 147 | ||
| 144 | - | (3) CURRENT FUNDS HELD IN RESERVE, INCLUDING: Ch. 218 2024 LAWS OF MARYLAND | |
| 145 | 148 | ||
| 146 | - | ||
| 149 | + | (iv) Textbooks and classroom instructional supplies; 1 | |
| 147 | 150 | ||
| 148 | - | (I) REVENUE TO AND EXPEND ITURES FROM FUNDS HE LD IN | |
| 149 | - | RESERVE IN THE PRIOR FISCAL YEAR; AND | |
| 151 | + | (v) Other instructional costs; 2 | |
| 150 | 152 | ||
| 151 | - | ( | |
| 152 | - | ||
| 153 | + | (vi) Special education with subcategories and items budgeted in this 3 | |
| 154 | + | category to be determined by the State Board with the advice of the county board; 4 | |
| 153 | 155 | ||
| 154 | - | (4) THE AMOUNT OF ANY FED ERAL FUNDS RECEIVED IN THE LAST | |
| 155 | - | FISCAL YEAR, INCLUDING: | |
| 156 | + | (vii) Student personnel services; 5 | |
| 156 | 157 | ||
| 157 | - | (I) EXPENDITURES OF THE F EDERAL FUNDS IN THE PRIOR | |
| 158 | - | FISCAL YEAR; | |
| 158 | + | (viii) Health services; 6 | |
| 159 | 159 | ||
| 160 | - | (II) A DESCRIPTION OF WHETH ER THE FEDERAL FUNDS ARE | |
| 161 | - | COMMITTED FOR A PART ICULAR PURPOSE ; AND | |
| 160 | + | (ix) Student transportation; 7 | |
| 162 | 161 | ||
| 163 | - | (III) THE ANTICIPATED TIMIN G TO APPROPRIATE THE FEDERAL | |
| 164 | - | FUNDS IN THE UPCOMIN G FISCAL YEAR. | |
| 162 | + | (x) Operation of plant and equipment; 8 | |
| 165 | 163 | ||
| 166 | - | (5) THE AMOUNT OF FUNDS H ELD IN TRUST OR OTHE RWISE | |
| 167 | - | DEDICATED TOWARD LON G–TERM OBLIGATIONS FOR RETIREE HEALTH CARE COSTS | |
| 168 | - | OR OTHER POSTEMPLOYM ENT BENEFITS, AND INFORMATION USED TO CALCULATE | |
| 169 | - | THE COUNTY BOARD ’S OBLIGATION FOR THO SE COSTS. | |
| 164 | + | (xi) Maintenance of plant; 9 | |
| 170 | 165 | ||
| 171 | - | ||
| 166 | + | (xii) Fixed charges; 10 | |
| 172 | 167 | ||
| 173 | - | ||
| 168 | + | (xiii) Food services; and 11 | |
| 174 | 169 | ||
| 175 | - | ( | |
| 170 | + | (xiv) Capital outlay. 12 | |
| 176 | 171 | ||
| 177 | - | ( | |
| 172 | + | (3) CURRENT FUNDS HELD IN RESERVE, INCLUDING: 13 | |
| 178 | 173 | ||
| 179 | - | (iii) State General Public School Construction Loan; | |
| 174 | + | (I) REVENUE TO AND EXPEND ITURES FROM FUNDS HE LD IN 14 | |
| 175 | + | RESERVE IN THE PRIOR FISCAL YEAR; AND 15 | |
| 180 | 176 | ||
| 181 | - | (iv) Revenue from State sources; | |
| 177 | + | (II) APPROPRIATIONS PLANNE D IN THE UPCOMING FI SCAL 16 | |
| 178 | + | YEAR FROM FUNDS HELD IN RESERVE. 17 | |
| 182 | 179 | ||
| 183 | - | (v) Revenue from federal sources; | |
| 180 | + | (4) THE AMOUNT OF ANY FED ERAL FUNDS RECEIVED IN THE LAST 18 | |
| 181 | + | FISCAL YEAR, INCLUDING: 19 | |
| 184 | 182 | ||
| 185 | - | (vi) Unliquidated surplus, the actual from the previous fiscal year | |
| 186 | - | and the estimated for the current fiscal year, whether accrued from revenues or | |
| 187 | - | expenditures; and | |
| 183 | + | (I) EXPENDITURES OF THE F EDERAL FUNDS IN THE PRIOR 20 | |
| 184 | + | FISCAL YEAR; 21 | |
| 188 | 185 | ||
| 189 | - | (vii) Funds from all other sources, with identification of the source. | |
| 186 | + | (II) A DESCRIPTION OF WHETH ER THE FEDERAL FUNDS ARE 22 | |
| 187 | + | COMMITTED FOR A PART ICULAR PURPOSE ; AND 23 | |
| 190 | 188 | ||
| 191 | - | [(4)] (7) School Construction Fund, requested appropriations: WES MOORE, Governor Ch. 218 | |
| 189 | + | (III) THE ANTICIPATED TIMIN G TO APPROPRIATE THE FEDERAL 24 | |
| 190 | + | FUNDS IN THE UPCOMIN G FISCAL YEAR. 25 | |
| 192 | 191 | ||
| 193 | - | – 5 – | |
| 192 | + | (5) THE AMOUNT OF FUNDS H ELD IN TRUST OR OTHE RWISE 26 | |
| 193 | + | DEDICATED TOWARD LON G–TERM OBLIGATIONS FOR RETIREE HEALTH CARE COSTS 27 SENATE BILL 1026 5 | |
| 194 | 194 | ||
| 195 | - | (i) Land for school sites; | |
| 196 | 195 | ||
| 197 | - | ||
| 198 | - | ||
| 196 | + | OR OTHER POSTEMPLOYM ENT BENEFITS, AND INFORMAT ION USED TO CALCULAT E 1 | |
| 197 | + | THE COUNTY BOARD ’S OBLIGATION FOR THO SE COSTS. 2 | |
| 199 | 198 | ||
| 200 | - | ||
| 199 | + | Part II 3 | |
| 201 | 200 | ||
| 202 | - | ( | |
| 201 | + | [(3)] (6) School construction fund, estimated receipts: 4 | |
| 203 | 202 | ||
| 204 | - | ( | |
| 203 | + | (i) Revenue from local sources; 5 | |
| 205 | 204 | ||
| 206 | - | ( | |
| 205 | + | (ii) Sale of bonds; 6 | |
| 207 | 206 | ||
| 208 | - | (vii) An amount that is adequate to satisfy a final court judgment | |
| 209 | - | that, after exhaustion of the rights of appeal, is rendered against the county board of | |
| 210 | - | education or any of its officers or employees. | |
| 207 | + | (iii) State General Public School Construction Loan; 7 | |
| 211 | 208 | ||
| 212 | - | ||
| 209 | + | (iv) Revenue from State sources; 8 | |
| 213 | 210 | ||
| 214 | - | (a) In this subtitle, “county council” means, in Baltimore City, the Mayor and City | |
| 215 | - | Council of Baltimore. | |
| 211 | + | (v) Revenue from federal sources; 9 | |
| 216 | 212 | ||
| 217 | - | (b) (1) Each county board shall submit an annual school budget in writing to | |
| 218 | - | the county commissioners, county council, or county executive. | |
| 213 | + | (vi) Unliquidated surplus, the actual from the previous fiscal year 10 | |
| 214 | + | and the estimated for the current fiscal year, whether accrued from revenues or 11 | |
| 215 | + | expenditures; and 12 | |
| 219 | 216 | ||
| 220 | - | (2) The budget shall be submitted not less than 45 days before the date for | |
| 221 | - | levying local taxes or on an earlier date on or after March 1 as may be requested by the | |
| 222 | - | county fiscal authority. | |
| 217 | + | (vii) Funds from all other sources, with identification of the source. 13 | |
| 223 | 218 | ||
| 224 | - | (e) (1) Copies of the budget shall be made available to the public, on request, | |
| 225 | - | at the time it is submitted by the county board. | |
| 219 | + | [(4)] (7) School Construction Fund, requested appropriations: 14 | |
| 226 | 220 | ||
| 227 | - | (2) A copy of the budget as approved by the county commissioners or county | |
| 228 | - | council shall be sent to the State Superintendent within 30 days after approval AND | |
| 229 | - | POSTED ON THE COUNTY BOARD’S PUBLIC–FACING WEBSITE , IN AN EASILY | |
| 230 | - | IDENTIFIABLE LOCATIO N. | |
| 221 | + | (i) Land for school sites; 15 | |
| 231 | 222 | ||
| 232 | - | (3) A COPY OF THE BUDGET SUBMIT TED UNDER SUBSECTION (B)(1) | |
| 233 | - | OF THIS SECTION SHAL L BE PLACED ON THE C OUNTY BOARD ’S PUBLIC–FACING | |
| 234 | - | WEBSITE, IN AN EASILY IDENTIF IABLE LOCATION . | |
| 223 | + | (ii) Buildings and the equipment that will be an integral part of a 16 | |
| 224 | + | building by project; 17 | |
| 235 | 225 | ||
| 236 | - | 5–105. | |
| 237 | - | Ch. 218 2024 LAWS OF MARYLAND | |
| 226 | + | (iii) School site improvement by project; 18 | |
| 238 | 227 | ||
| 239 | - | – 6 – | |
| 240 | - | (a) All revenues received by a county board shall be spent by the board in | |
| 241 | - | accordance with the major categories of its annual budget as provided under § 5–101 of this | |
| 242 | - | subtitle. | |
| 228 | + | (iv) Remodeling by project; 19 | |
| 243 | 229 | ||
| 244 | - | (b) (1) (i) A transfer may be made within the major categories without | |
| 245 | - | recourse to the county commissioners or county council except that a report of the transfer | |
| 246 | - | shall be submitted to the county commissioners or county council within 15 days after the | |
| 247 | - | end of each month. | |
| 230 | + | (v) Additional equipment by project; 20 | |
| 248 | 231 | ||
| 249 | - | (ii) A report under subparagraph (i) of this paragraph shall include | |
| 250 | - | a narrative summary that clearly indicates each transfer. | |
| 232 | + | (vi) Debt service; and 21 | |
| 251 | 233 | ||
| 252 | - | (2) (I) [A] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS | |
| 253 | - | PARAGRAPH , A transfer between major categories OF MORE THAN 1% 10% OF THE | |
| 254 | - | TOTAL FUNDING IN A M AJOR CATEGORY shall be made only [with] FOLLOWING the | |
| 255 | - | approval of the county commissioners or county council. | |
| 234 | + | (vii) An amount that is adequate to satisfy a final court judgment 22 | |
| 235 | + | that, after exhaustion of the rights of appeal, is rendered against the county board of 23 | |
| 236 | + | education or any of its officers or employees. 24 | |
| 256 | 237 | ||
| 257 | - | (II) 1. A COUNTY BOARD MAY MAK E A TRANSFER BETWEEN | |
| 258 | - | MAJOR CATEGORIES OF MORE THAN 1% 10% OF THE TOTAL FUNDING IN A MAJOR | |
| 259 | - | CATEGORY WITHOUT THE APPROVAL OF THE COUN TY COMMISSIONERS OR COUNTY | |
| 260 | - | COUNCIL IF THE TIMIN G IN ACHIEVING APPRO VAL OF THE COUNTY CO MMISSIONERS | |
| 261 | - | OR COUNTY COUNCIL WO ULD RESULT IN THE LO SS OF OPPORTUNITY . | |
| 238 | + | 5–102. 25 | |
| 262 | 239 | ||
| 263 | - | 2. IF A TRANSFER IS MADE UNDER SUBSUBPARAGRAP H | |
| 264 | - | 1 OF THIS SUBPARAGRAPH , A COUNTY BOARD SHALL REPORT THE TRANSFER | |
| 265 | - | BETWEEN MAJOR CATEGORIES OF MORE THAN 1% 10% OF THE TOTAL FUNDING IN | |
| 266 | - | A MAJOR CATEGORY EXP EDITIOUSLY TO THE CO UNTY COMMISSIONERS O R COUNTY | |
| 267 | - | COUNCIL WITH AN EXPL ANATION OF THE CIRCU MSTANCES NECESSITATI NG THE | |
| 268 | - | EXPEDITED REALLOCATI ON. | |
| 240 | + | (a) In this subtitle, “county council” means, in Baltimore City, the Mayor and City 26 | |
| 241 | + | Council of Baltimore. 27 6 SENATE BILL 1026 | |
| 269 | 242 | ||
| 270 | - | (3) If the county commissioners or county council fail to take action on a | |
| 271 | - | request for transfer between major categories within 30 days after the receipt of a written | |
| 272 | - | request substantiating the transfer, the failure to take action constitutes approval. | |
| 273 | 243 | ||
| 274 | - | (4) A county board shall submit to the county governing body a report | |
| 275 | - | within 15 days after the end of each month if during that month the county board takes | |
| 276 | - | any action that would commit the county board to spend more for the current fiscal year in | |
| 277 | - | any major category than the amount approved in the annual budget for that category. | |
| 278 | 244 | ||
| 279 | - | (5) A report under paragraph (4) of this subsection shall include a narrative | |
| 280 | - | explanation of the action taken, indicating any request for transfer between categories that | |
| 281 | - | may become necessary for the fiscal year as a result of the action. | |
| 245 | + | (b) (1) Each county board shall submit an annual school budget in writing to 1 | |
| 246 | + | the county commissioners, county council, or county executive. 2 | |
| 282 | 247 | ||
| 283 | - | 5–109. | |
| 284 | - | WES MOORE, Governor Ch. 218 | |
| 248 | + | (2) The budget shall be submitted not less than 45 days before the date for 3 | |
| 249 | + | levying local taxes or on an earlier date on or after March 1 as may be requested by the 4 | |
| 250 | + | county fiscal authority. 5 | |
| 285 | 251 | ||
| 286 | - | – 7 – | |
| 287 | - | (a) (1) Each county board shall provide for an annual audit of its financial | |
| 288 | - | transactions and accounts. | |
| 252 | + | (e) (1) Copies of the budget shall be made available to the public, on request, 6 | |
| 253 | + | at the time it is submitted by the county board. 7 | |
| 289 | 254 | ||
| 290 | - | (2) At the request of the Department, a county board shall conduct an audit | |
| 291 | - | under § 5–203 of this title. | |
| 255 | + | (2) A copy of the budget as approved by the county commissioners or county 8 | |
| 256 | + | council shall be sent to the State Superintendent within 30 days after approval AND 9 | |
| 257 | + | POSTED ON THE COUNTY BOARD’S PUBLIC–FACING WEBSITE , IN AN EASILY 10 | |
| 258 | + | IDENTIFIABLE LOCATIO N. 11 | |
| 292 | 259 | ||
| 293 | - | (b) (1) The audit shall be made by a certified public accountant or a | |
| 294 | - | partnership of certified public accountants who are: | |
| 260 | + | (3) A COPY OF THE BUDGET S UBMITTED UNDER SUBSE CTION (B)(1) 12 | |
| 261 | + | OF THIS SECTION SHAL L BE PLACED ON THE COUNTY BOARD ’S PUBLIC–FACING 13 | |
| 262 | + | WEBSITE, IN AN EASILY IDENTIF IABLE LOCATION . 14 | |
| 295 | 263 | ||
| 296 | - | ||
| 264 | + | 5–105. 15 | |
| 297 | 265 | ||
| 298 | - | (ii) Approved by the State Superintendent. | |
| 266 | + | (a) All revenues received by a county board shall be spent by the board in 16 | |
| 267 | + | accordance with the major categories of its annual budget as provided under § 5–101 of this 17 | |
| 268 | + | subtitle. 18 | |
| 299 | 269 | ||
| 300 | - | (2) The audit shall be made in accordance with the standards and | |
| 301 | - | regulations adopted by the State Board. | |
| 270 | + | (b) (1) (i) A transfer may be made within the major categories without 19 | |
| 271 | + | recourse to the county commissioners or county council except that a report of the transfer 20 | |
| 272 | + | shall be submitted to the county commissioners or county council within 15 days after the 21 | |
| 273 | + | end of each month. 22 | |
| 302 | 274 | ||
| 303 | - | ( | |
| 304 | - | ||
| 275 | + | (ii) A report under subparagraph (i) of this paragraph shall include 23 | |
| 276 | + | a narrative summary that clearly indicates each transfer. 24 | |
| 305 | 277 | ||
| 306 | - | (2) The results shall be reported within 3 months after the close of the fiscal | |
| 307 | - | year for the county board on the form and in the manner required by the State Board to: | |
| 278 | + | (2) (I) [A] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 25 | |
| 279 | + | PARAGRAPH , A transfer between major categories OF MORE THAN 1% 10% OF THE 26 | |
| 280 | + | TOTAL FUNDING IN A M AJOR CATEGORY shall be made only [with] FOLLOWING the 27 | |
| 281 | + | approval of the county commissioners or county council. 28 | |
| 308 | 282 | ||
| 309 | - | (i) The State Superintendent; | |
| 283 | + | (II) 1. A COUNTY BOARD MAY MAK E A TRANSFER BETWEEN 29 | |
| 284 | + | MAJOR CATEGORIES OF MORE THAN 1% 10% OF THE TOTAL FUNDING IN A MAJOR 30 | |
| 285 | + | CATEGORY WITHOUT THE APPROVAL OF THE COUN TY COMMISSIONERS OR COUNTY 31 | |
| 286 | + | COUNCIL IF THE TIMIN G IN ACHIEVING APPRO VAL OF THE COUNTY CO MMISSIONERS 32 | |
| 287 | + | OR COUNTY COUNCIL WO ULD RESULT IN THE LO SS OF OPPORTUNITY . 33 | |
| 288 | + | SENATE BILL 1026 7 | |
| 310 | 289 | ||
| 311 | - | (ii) The county fiscal authority AND THE COUNTY COUNC IL OR | |
| 312 | - | THE COUNTY COMMISSIO NERS; | |
| 313 | 290 | ||
| 314 | - | (iii) The Joint Audit and Evaluation Committee of the General | |
| 315 | - | Assembly; | |
| 291 | + | 2. IF A TRANSFER IS MADE UNDER SUBSUBPARAGRAP H 1 | |
| 292 | + | 1 OF THIS SUBPARAGRAPH , A COUNTY BOARD SHALL REPORT THE TRANSFER 2 | |
| 293 | + | BETWEEN MAJOR CATEGO RIES OF MORE THAN 1% 10% OF THE TOTAL FUNDING IN 3 | |
| 294 | + | A MAJOR CATEGORY EXP EDITIOUSLY TO THE CO UNTY COMMISSIONER S OR COUNTY 4 | |
| 295 | + | COUNCIL WITH AN EXPL ANATION OF THE CIRCU MSTANCES NECESSITATI NG THE 5 | |
| 296 | + | EXPEDITED REALLOCATI ON. 6 | |
| 316 | 297 | ||
| 317 | - | (iv) The Senate Budget and Taxation Committee; | |
| 298 | + | (3) If the county commissioners or county council fail to take action on a 7 | |
| 299 | + | request for transfer between major categories within 30 days after the receipt of a written 8 | |
| 300 | + | request substantiating the transfer, the failure to take action constitutes approval. 9 | |
| 318 | 301 | ||
| 319 | - | (v) The Senate Education, Health, and Environmental Affairs | |
| 320 | - | Committee; | |
| 302 | + | (4) A county board shall submit to the county governing body a report 10 | |
| 303 | + | within 15 days after the end of each month if during that month the county board takes 11 | |
| 304 | + | any action that would commit the county board to spend more for the current fiscal year in 12 | |
| 305 | + | any major category than the amount approved in the annual budget for that category. 13 | |
| 321 | 306 | ||
| 322 | - | (vi) The House Appropriations Committee; and | |
| 307 | + | (5) A report under paragraph (4) of this subsection shall include a narrative 14 | |
| 308 | + | explanation of the action taken, indicating any request for transfer between categories that 15 | |
| 309 | + | may become necessary for the fiscal year as a result of the action. 16 | |
| 323 | 310 | ||
| 324 | - | ||
| 311 | + | 5–109. 17 | |
| 325 | 312 | ||
| 326 | - | ( | |
| 327 | - | ||
| 313 | + | (a) (1) Each county board shall provide for an annual audit of its financial 18 | |
| 314 | + | transactions and accounts. 19 | |
| 328 | 315 | ||
| 329 | - | 5–111. | |
| 316 | + | (2) At the request of the Department, a county board shall conduct an audit 20 | |
| 317 | + | under § 5–203 of this title. 21 | |
| 330 | 318 | ||
| 331 | - | ( | |
| 332 | - | ||
| 319 | + | (b) (1) The audit shall be made by a certified public accountant or a 22 | |
| 320 | + | partnership of certified public accountants who are: 23 | |
| 333 | 321 | ||
| 334 | - | ||
| 322 | + | (i) Licensed by the State Board of Public Accountancy; and 24 | |
| 335 | 323 | ||
| 336 | - | (2) The reports shall be made at the time, include the items, and be on the | |
| 337 | - | forms required by the State Board and by the State Superintendent. | |
| 324 | + | (ii) Approved by the State Superintendent. 25 | |
| 338 | 325 | ||
| 339 | - | (b) (1) Each county board shall prepare, publish, and make available to | |
| 340 | - | interested parties an annual report on the condition, current accomplishments, and needs | |
| 341 | - | for improvement of the schools as well as a statement of the business and financial | |
| 342 | - | transactions of the county board. | |
| 326 | + | (2) The audit shall be made in accordance with the standards and 26 | |
| 327 | + | regulations adopted by the State Board. 27 | |
| 343 | 328 | ||
| 344 | - | (2) This report shall be published before the end of the calendar year. | |
| 329 | + | (c) (1) The results of the audit, including the letter of recommendation 28 | |
| 330 | + | submitted by the auditor, are a matter of public record. 29 | |
| 345 | 331 | ||
| 346 | - | (c) The public schools of each county shall use a uniform method, as required by | |
| 347 | - | the county superintendent, for reporting the receipts, expenditures, and balances of the | |
| 348 | - | operations and activities conducted by the public schools. | |
| 332 | + | (2) The results shall be reported within 3 months after the close of the fiscal 30 | |
| 333 | + | year for the county board on the form and in the manner required by the State Board to: 31 | |
| 349 | 334 | ||
| 350 | - | (d) (1) At the request of the county governing body made in writing at least 30 | |
| 351 | - | days before the reporting deadline, the county board or superintendent shall report to the | |
| 352 | - | county governing body on or before November 1 and March 1 of each fiscal year on the | |
| 353 | - | school system’s operations, including any adjustment made to the approved annual budget | |
| 354 | - | AND POST THE REPORT ON THE COUNTY BOARD ’S PUBLIC–FACING WEBSITE , IN AN | |
| 355 | - | EASILY IDENTIFIABLE LOCATION. | |
| 335 | + | (i) The State Superintendent; 32 | |
| 336 | + | 8 SENATE BILL 1026 | |
| 356 | 337 | ||
| 357 | - | (2) A report under this subsection shall be made available to all interested | |
| 358 | - | persons. | |
| 359 | 338 | ||
| 360 | - | (e) (1) At the request of the county board made in writing at least 30 days | |
| 361 | - | before the reporting deadline the county governing body shall report to the county board on | |
| 362 | - | or before November 1 and March 1 of each fiscal year on the county’s fiscal status for the | |
| 363 | - | immediate fiscal year and the subsequent fiscal year AND POST THE REPORT ON THE | |
| 364 | - | COUNTY BOARD ’S PUBLIC–FACING WEBSITE , IN AN EASILY IDENTIF IABLE LOCATION . | |
| 339 | + | (ii) The county fiscal authority AND THE COUNTY COUNC IL OR 1 | |
| 340 | + | THE COUNTY COMMISSIO NERS; 2 | |
| 365 | 341 | ||
| 366 | - | ( | |
| 367 | - | ||
| 342 | + | (iii) The Joint Audit and Evaluation Committee of the General 3 | |
| 343 | + | Assembly; 4 | |
| 368 | 344 | ||
| 369 | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July | |
| 370 | - | 1, 2024. | |
| 345 | + | (iv) The Senate Budget and Taxation Committee; 5 | |
| 371 | 346 | ||
| 372 | - | Approved by the Governor, April 25, 2024. | |
| 347 | + | (v) The Senate Education, Health, and Environmental Affairs 6 | |
| 348 | + | Committee; 7 | |
| 349 | + | ||
| 350 | + | (vi) The House Appropriations Committee; and 8 | |
| 351 | + | ||
| 352 | + | (vii) The House Committee on Ways and Means. 9 | |
| 353 | + | ||
| 354 | + | (d) In addition to the audit required by this section, the county commissioners or 10 | |
| 355 | + | county council may conduct an audit using auditors employed by the county. 11 | |
| 356 | + | ||
| 357 | + | 5–111. 12 | |
| 358 | + | ||
| 359 | + | (a) (1) Each county board shall make the reports required by the State Board 13 | |
| 360 | + | and by the State Superintendent. 14 | |
| 361 | + | ||
| 362 | + | (2) The reports shall be made at the time, include the items, and be on the 15 | |
| 363 | + | forms required by the State Board and by the State Superintendent. 16 | |
| 364 | + | ||
| 365 | + | (b) (1) Each county board shall prepare, publish, and make available to 17 | |
| 366 | + | interested parties an annual report on the condition, current accomplishments, and needs 18 | |
| 367 | + | for improvement of the schools as well as a statement of the business and financial 19 | |
| 368 | + | transactions of the county board. 20 | |
| 369 | + | ||
| 370 | + | (2) This report shall be published before the end of the calendar year. 21 | |
| 371 | + | ||
| 372 | + | (c) The public schools of each county shall use a uniform method, as required by 22 | |
| 373 | + | the county superintendent, for reporting the receipts, expenditures, and balances of the 23 | |
| 374 | + | operations and activities conducted by the public schools. 24 | |
| 375 | + | ||
| 376 | + | (d) (1) At the request of the county governing body made in writing at least 30 25 | |
| 377 | + | days before the reporting deadline, the county board or superintendent shall report to the 26 | |
| 378 | + | county governing body on or before November 1 and March 1 of each fiscal year on the 27 | |
| 379 | + | school system’s operations, including any adjustment made to the approved annual budget 28 | |
| 380 | + | AND POST THE REPORT ON THE COUNTY BOARD ’S PUBLIC–FACING WEBSITE , IN AN 29 | |
| 381 | + | EASILY IDENTIFIABLE LOCATION. 30 | |
| 382 | + | ||
| 383 | + | (2) A report under this subsection shall be made available to all interested 31 | |
| 384 | + | persons. 32 SENATE BILL 1026 9 | |
| 385 | + | ||
| 386 | + | ||
| 387 | + | ||
| 388 | + | (e) (1) At the request of the county board made in writing at least 30 days 1 | |
| 389 | + | before the reporting deadline the county governing body shall report to the county board on 2 | |
| 390 | + | or before November 1 and March 1 of each fiscal year on the county’s fiscal status for the 3 | |
| 391 | + | immediate fiscal year and the subsequent fiscal year AND POST THE REPORT ON THE 4 | |
| 392 | + | COUNTY BOARD ’S PUBLIC–FACING WEBSITE , IN AN EASILY IDENTIF IABLE LOCATION . 5 | |
| 393 | + | ||
| 394 | + | (2) A report under this subsection shall be made available to all interested 6 | |
| 395 | + | persons. 7 | |
| 396 | + | ||
| 397 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 8 | |
| 398 | + | 1, 2024. 9 | |
| 399 | + | ||
| 400 | + | ||
| 401 | + | ||
| 402 | + | ||
| 403 | + | ||
| 404 | + | Approved: | |
| 405 | + | ________________________________________________________________________________ | |
| 406 | + | Governor. | |
| 407 | + | ________________________________________________________________________________ | |
| 408 | + | President of the Senate. | |
| 409 | + | ________________________________________________________________________________ | |
| 410 | + | Speaker of the House of Delegates. |