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Ch. 88
1996 LAWS OF MARYLAND
CHAPTER 88
(Senate Bill 4)
AN ACT concerning
Education - School System Performance Audit
FOR the purpose of requiring the Maryland State Department of Education to contract
for a performance audit of a county school system at the request of the county
governing body under certain circumstances; defining a certain term; providing that
the cost of the performance audit shall be shared equally between the county
governing body and the county school board; providing for the conduct and content
of a performance audit; providing that this Act does not prevent a county governing
body and a county school board from making a certain agreement; and generally
relating to performance audits of county school systems.
BY adding to
Article - Education
Section 5-108.1
Annotated Code of Maryland
(1992 Replacement Volume and 1995 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Education
5-108.1.
(A) IN THIS SECTION, "PERFORMANCE AUDIT" MEANS AN ASSESSMENT OF AN
ENTITY'S OR PROGRAMS PRACTICES TO DETERMINE WHETHER THE ENTITY OR
PROGRAM IS OPERATING ECONOMICALLY AND EFFICIENTLY AND WHETHER
CORRECTIVE ACTIONS FOR IMPROVING ITS PERFORMANCE ARE APPROPRIATE.
(B) IN THE ABSENCE OF AN AGREEMENT BETWEEN A COUNTY GOVERNING
BODY AND A COUNTY SCHOOL BOARD, THE DEPARTMENT AT THE REQUEST OF THE
COUNTY GOVERNING BODY SHALL CONTRACT FOR A PERFORMANCE AUDIT OF THE
COUNTY PUBLIC SCHOOL SYSTEM TO ADDRESS THE ISSUES RAISED IN THE
COUNTY'S REQUEST.
(C) THE DEPARTMENT SHALL MAKE REASONABLE EFFORTS TO ENSURE
THAT A PERFORMANCE AUDIT UNDER THIS SECTION IS COMPLETED AND THE
RESULTS OF THE AUDIT ARE MADE AVAILABLE TO THE COUNTY BOARD IN TIME TO
BE CONSIDERED BY THE COUNTY BOARD IN THE PREPARATION OF ITS BUDGET FOR
THE NEXT FISCAL YEAR.
(D) THE COST OF A PERFORMANCE AUDIT UNDER THIS SECTION SHALL BE
SHARED EQUALLY BETWEEN THE COUNTY GOVERNING BODY AND THE COUNTY
BOARD.
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