HARRY HUGHES, Governor                                           353

fiscal year 1986, the budget detail shall be available from the
Department of Budget and Fiscal Planning's automated data system
at the subobject level by statewide subobject codes and
classifications for all agencies. These data shall be made
available to the General Assembly and the Department of Fiscal

Services upon request. Further, the expenditure of

appropriations provided by this budget for fiscal year 1985 shall
also be reported and accounted by the subobject classifications
in accordance with the instructions promulgated by the
Comptroller of the Treasury.

SECTION 15. AND BE IT FURTHER ENACTED, That immediately
following the close of fiscal year 1984, the Secretary of Budget
and Fiscal Planning shall determine the total number of State
positions that are authorized as of the last day of the fiscal
year and on the first day of the fiscal year 1985. Authorized
positions shall include all positions as authorized by the
General Assembly in the personnel detail of the budgets for
fiscal years 1984 and 1985 including nonbudgetary programs, the
Mass Transit Administration, the University of Maryland
self-supported activities, and the State Use Industries.

SECTION 16. AND BE IT FURTHER ENACTED, That whenever the
Joint Budget and Audit Committee through its review and
evaluation process of audit reports issued by the Legislative
Auditor and after consultation with the Legislative Auditor
determines, based upon exceptions contained in the audit reports,
that a particular agency (to include department, administration,
division, bureau, board, or commission) does not adequately
account for its fiscal affairs and/or does not adequately comply
with State laws, rules and regulations regarding the agency's
fiscal and accounting records and procedures and/or fiscal and
administrative activities, the Committee may recommend to the
Governor that the Comptroller withhold up to 25% of the salary of
the head of the agency, and/or the salary of the secretary of the
department wherein the agency is budgeted. The amount to be
withheld, the duration of such withholding, and the date of
release of amounts withheld shall be recommended by the Committee
after consultation with the Legislative Auditor including any
recommendations that the Legislative Auditor deems appropriate.
The Governor shall advise the Committee as to the decision
regarding the Committee's recommendations. If the Governor
directs that the salary of the head of an agency and/or the
salary of the secretary of the department wherein the agency is
budgeted be withheld, the Governor may recommend to the Committee
the date on which the salary shall be restored to the full amount
as provided in the budget and the amount to be withheld to be
paid. The Committee shall consider the recommendation of the
Governor and advise the Governor as to its decision whether or
not to allow the salary to be restored to the full amount as
provided in the budget and the amount withheld to be paid.