WILLIAM DONALD SCHAEFER, Governor                                        Ch. 121

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 1987, the Secretary of Budget
and Fiscal Planning shall determine the total number of full-time
equivalent State positions that are authorized as of the last day
of the fiscal year and on the first day of the fiscal year 1988.
Authorized positions shall include all positions as authorized by
the General Assembly in the personnel detail of the budgets for
fiscal years 1987 and 1988 including nonbudgetary programs, the
Mass Transit Administration, the University of Maryland
self-supported activities, State Use Industries, and the Clerks
of the Circuit Court.

SECTION 16. AND BE IT FURTHER ENACTED, The Department of
Budget and Fiscal Planning shall provide a semi-annual report on
indirect costs to the Joint Budget and Audit Committee. The
report should assess available information on the timeliness,
completeness, and deposit history in indirect cost recoveries by
State agencies.

SECTION 17. AND BE IT FURTHER ENACTED, That a budget
amendment to appropriate an amount of federal funds in excess of
the federal fund appropriation in this bill may not be approved
by the Governor until the amendment has been reviewed by the
Joint Budget and Audit Committee. The Committee shall have 45
days to review and consider the proposed budget amendment and may
submit recommendations to the Governor.

SECTION 18. 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 record and procedures and/or fiscal and
administrative activities, the Committee may recommend to the
Governor that the Comptroller withhold up to 25 percent 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 amount 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

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