Ch. 8                                        1993 LAWS OF MARYLAND

contained in this section, the Board of Public Works may authorize additional temporary
positions to meet public emergencies resulting from an act of God and violent acts of
men, which are necessary to protect the health and safety of the people of Maryland.

SECTION 17. AND BE IT FURTHER ENACTED, That it is the intent of the
General Assembly that all State departments, agencies, bureaus, commissions, boards,
and other organizational units included in the State budget, shall prepare and submit
items for the fiscal year 1995 budget detailed by "Statewide Subobject" classification 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; however this shall not preclude the placement of
additional information into the budget book. For fiscal year 1995, 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 and
shall include information concerning executive changes to the budget request. These 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 be
reported and accounted for by the subobject classification in accordance with the
instructions promulgated by the Comptroller of the Treasury.

SECTION 18. AND BE IT FURTHER ENACTED, That immediately following
the close of fiscal year 1993, the Secretary of Budget and Fiscal Planning shall determine
the total number of full-time equivalent positions that are authorized as of the last day of
fiscal year 1993 and on the first day of fiscal year 1994. Authorized positions shall include
all positions authorized by the General Assembly in the personnel detail of the budgets
for fiscal years 1993 and 1994 including nonbudgetary programs, the Mass Transit
Administration, the University of Maryland self-supported activities, and the State Use
Industries.

SECTION 19. 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 20. AND BE IT FURTHER ENACTED, That except as otherwise
provided in Section 1 or any other statutory provisions, a budget amendment to
appropriate an amount of federal or special funds, including higher education funds, in
excess of $100,000 greater than any federal or special fund appropriation, including
higher education fund appropriation, in this bill may not be submitted to the Governor
until the amendment has been reviewed by the budget committees. The committees shall
have 45 days to review and consider the proposed budget amendment and may submit
recommendations to the Governor. It is the intent of the General Assembly that, to the
maximum extent feasible, special and federal fund appropriations shall be increased
through deficiency appropriations and not by budget amendment.

SECTION 21. 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)

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