Ch. 661

1994 LAWS OF MARYLAND

ITEMIZED STATEMENT OF COUNTY EXPENSES IS AVAILABLE FOR PUBLIC
INSPECTION IN THE OFFICE OF THE COUNTY GOVERNING BODY DURING THE
COUNTY'S BUSINESS HOURS. A clerk of the county [commissioners] who fails to
perform the duty, imposed by this section shall forfeit $100.

(b)      [In St. Mary's, Dorchester, Kent, and Frederick Counties it shall not be
necessary to publish an itemized statement of county expenses, but a summary of the
statement shall be published as required herein, and an itemized statement shall be
available for public examination in the office of the clerk to the county commissioners.

(c)     Provided, further, that in Howard County the County Commissioners may in
their discretion publish, at an expense not to exceed five hundred dollars ($500) in one
newspaper a detailed, minute and accurate statement of the expenses of said county,
specifying therein each particular item of expense, and for what and to whom paid.

(d)     Provided, however, that this section shall not apply to Anne Arundel County
or Baltimore County.

(e)     Provided, further, that this section shall not apply to Allegany, Carroll and
Frederick counties, but that in Carroll County the County Commissioners shall publish
annually in each newspaper in said county and in Allegany and Frederick counties the
County Commissioners shall publish annually in at least two newspapers in said county a
statement of the receipts and expenses of said county in sufficient detail to inform the
general public, with reasonable clarity, the source of such receipts and the nature of such
expenses. In Allegany County the published statement shall also contain a notice that an
itemized statement is available for public examination and this itemized statement of such
receipts and expenses shall be available for public examination in the office of the County
Commissioners during regular business hours; provided, however, that in Calvert County
the County Commissioners shall, in addition to the aforesaid requirements of this section,
make out, publish and deliver as aforesaid, an accurate statement of the receipts of said
county; said statement shall list the receipts from (1) taxes, (2) licenses and permits, (3)
fines and forfeitures, (4) use of money and property, (5) from other agencies, (6) charges
for current services, (7) proceeds from bonds and certificates of indebtedness, and (8)
miscellaneous.

(f)      In Washington County no itemized statement of county expenses shall be
published, provided the County Commissioners shall publish a summary by major budget
categories of the receipts and expenses of the county in at least one newspaper published
in the county and provided that an itemized statement of receipts and expenses is
available for public examination in the office of the county treasurer.

(g)     This section shall not apply to Harford County and in said county the County
Commissioners shall publish annually in at least two newspapers published in the county
a summarized statement of the receipts and expenses of the county for the previous year
in sufficient detail to inform the general public, with reasonable clarity, the source of such
receipts and the nature of such expenses, and shall furnish, upon request, to any resident
of the county a complete, full and itemized statement of such receipts and expenses
without charge. Such published financial statements in Harford County shall include a
public notice that a detailed financial statement may be obtained by interested persons
from the office of trie County Commissioners.

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