1844

LAWS OF MARYLAND

Ch. 680

116A.

(a)    Each county department, agency or board receiving
county funds shall submit to the County Commissioners
annually on or before October [1st,] 1 an audited financial
statement prepared on an accrual basis containing at least a
balance sheet and statement of income and expenses- The
term audited financial statement does not contemplate a
certified public accountant's audit, hut if [such] THAT is
[deemed] necessary, the cost shall be borne by the County
Commissioners.

(b)    Each county department, agency or board receiving
county funds shall submit to the County Commissioners on or
before March [1st] 1 a budget request [including] WHICH
SHALL INCLUDE an itemized request for all funds requested
for the next fiscal year.

(c)    [Nothing in this] THIS section [shall] MAY NOT be
construed to require any state agency to provide any service
or bear any expense to carry out the purposes of this
section.

117.

(a)    The County Commissioners shall give public notice
each year before adopting or taking final action upon the
county budget for the ensuing year. This notice [should]
SHALL be by advertisement in two newspapers published in the
county, at least once in each of two weeks, [giving] AND
SHALL GIVE notice that at a stated time and place, not less
than two weeks in the future, the board will meet in public
hearing to permit any resident of the county to appear and
testify concerning the budgetary appropriations and
allowances for any department or agency of the county
government.

(b)    [Any] WITH THE EXCEPTION OF LAND ACQUISITIONS,
ANY single purchase or contract involving an expenditure, in
whole or in part, of county funds which exceed [one—thousand
dollars ($1,000) ] $1,000 shall be purchased by a bid
procedure from the lowest responsible bidder after public
notice inviting proposals has been given by the County
Commissioners. The notice shall be by advertisement in one
or more newspapers published in the county for a period of
three consecutive weeks prior to the reception of bids. The
notice shall state that in not less than three weeks in the
future, the Board will meet in public session to receive
bids for the purchase or contract. The notice shall [also]
state ALSO the time for and the place of the meeting.
However, in the event of circumstances deemed by the County
Commissioners to constitute an emergency, they may proceed
with the purchase or contract without following the
procedure established above in this subsection, [; and at]
AT the same time in this event they shall explain in a
public statement the circumstances deemed to constitute the
emergency.