PARRIS N. GLENDENING, Governor                                 Ch. 7

abolished for each permanent position authorized and that there be no increase in agency
funds in the current budget and the next two subsequent budgets as the result of this
action. The Secretary of the Department of Budget and Fiscal Planning shall prepare a
report for the budget committees upon creation of these positions detailing where
permanent positions have been authorized and contractual positions have been abolished.
It is the intent of the General Assembly that priority be given to converting individuals that
have been in a contract position for at least two years.

SECTION 21. 24. 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 FY 1997 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 shall include object, fund, and
personnel data in the manner provided for FY 1996, except as indicated elsewhere in this
Act; however, this shall not preclude the placement of additional information into the
budget book. For FY 1997, 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.
Further provided that beginning with the FY 1997 budget submission, full-time
equivalent position counts of contractual positions be included in the budget books. For
the purpose of this count, contractual positions are defined as those individuals having an
employee-employer relationship with the state. This count should include those
individuals in higher education institutions who meet this definition but are paid with
additional assistance funds.

Further, the executive budget books should include a forecast of the impact of the
executive budget proposal on the long term fiscal condition of general fund,
transportation trust fund and higher education current unrestricted fund accounts. This
forecast should estimate aggregate revenues, expenditures and fund balances in each
account for the fiscal year last completed, the current year, the budget year and three
years thereafter. Expenditures should be reported at such agency, program or unit levels
or categories as may be determined appropriate after consultation with the Department
of Fiscal Services. A statement of major assumptions underlying the forecast shall also be
provided.

SECTION 22. 25. AND BE IT FURTHER ENACTED, That immediately
following the close of FY 1995, 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 the FY 1995 and on the first day of FY 1996. Authorized positions shall

- 567 -