PARRIS N. GLENDENING, Governor

Ch. 175

(b)] (1) Subject to the rules and regulations of the State Board and with the
advice of the county superintendent, each county board shall prepare an annual budget
according to:

(i) The major categories listed in this section; and

(ii) Any other major category required by the State Board.

(2) In addition to the information required by this section, the county fiscal
authorities may require the county board to provide details to the service areas and
activities levels in the account structure within the "Financial Reporting Manual for
Maryland Public Schools."

(3) WITH THE ANNUAL BUDGET, EACH COUNTY BOARD SHALL
PROVIDE:

(I) THE NUMBER OF FULL-TIME EQUIVALENT POSITIONS
INCLUDED WITHIN EACH MAJOR CATEGORY; AND

(II) A DESCRIPTION OF ANY FUND BALANCES OR OTHER MONEYS
HELD BY ANY OUTSIDE SOURCE, INCLUDING AN INSURER, THAT ARE
UNDESIGNATED OR UNRESERVED AND ARE UNDER THE DIRECTION AND CONTROL
OF THE COUNTY BOARD.

[(c)] (B) The budget shall be prepared to include the following categories:

Part I

(1) Current expense fund, estimated receipts:

(i) Revenue from local sources;

(ii) Revenue from State sources;

(iii) Revenue from federal sources;

(iv) Unliquidated surplus, the actual from the previous fiscal year and the
estimated from the current fiscal year, whether accrued from revenues or expenditures; and

(v) Revenue from all other sources with identification of the source.

(2) Current expense fund, requested appropriations:

(i) Administration, which means those activities associated with the
general regulations, direction, and control of the county board, including:

1. Executive administration;

2. Business support services; AND

3. Centralized support services; [and

4. Staff providing administration and supervision to the school
instructional programs;]

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