WILLIAM DONALD SCHAEFER, Governor                     Ch. 14

agencies, bureaus, commissions, boards, and other organizational
units included in the State budget, shall prepare and submit
items for the fiscal year 1991 budget detailed by "Statewide
Subobject" classifications in accordance with instructions
promulgated by the Comptroller of the Treasury. The presentation
of budget data in the State budget book to the General Assembly
shall continue in its present format. For fiscal year 1991, 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. This data shall be made available upon request and in
a format subject to the concurrence of the Department of Fiscal
Services. Further, the expenditure of appropriations 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 1989, 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 1990.
Authorized positions shall include all positions as authorized by
the General Assembly in the personnel detail of the budgets for
fiscal years 1989 and 1990 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 the Department
of Budget and Fiscal Planning shall provide an 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 of 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
any 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,

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