Ch. 175

1996 LAWS OF MARYLAND.

(4) A COUNTY BOARD SHALL SUBMIT TO THE COUNTY GOVERNING
BODY A REPORT WITHIN 15 DAYS AFTER THE END OF EACH MONTH IF DURING THAT
MONTH THE COUNTY BOARD TAKES ANY ACTION THAT WOULD COMMIT THE
COUNTY BOARD TO SPEND MORE FOR THE CURRENT FISCAL YEAR IN ANY MAJOR
CATEGORY THAN THE AMOUNT APPROVED IN THE ANNUAL BUDGET FOR THAT
CATEGORY.

(5) A REPORT UNDER PARAGRAPH (4) OF THIS SUBSECTION SHALL
INCLUDE A NARRATIVE EXPLANATION OF THE ACTION TAKEN, INDICATING ANY
REQUEST FOR TRANSFER BETWEEN CATEGORIES THAT MAY BECOME NECESSARY
FOR THE FISCAL YEAR AS A RESULT OF THE ACTION.

5-108.1.

(A) IN THIS SECTION, "PERFORMANCE AUDIT" MEANS AN ASSESSMENT OF AN
ENTITY'S OR PROGRAM'S PRACTICES TO DETERMINE WHETHER THE ENTITY OR
PROGRAM IS OPERATING ECONOMICALLY AND EFFICIENTLY AND WHETHER
CORRECTIVE ACTIONS FOR IMPROVING ITS PERFORMANCE ARE APPROPRIATE.

(B) IN THE ABSENCE OF AN AGREEMENT BETWEEN A COUNTY GOVERNING
BODY AND A COUNTY SCHOOL BOARD, THE DEPARTMENT AT THE REQUEST OF THE
COUNTY GOVERNING BODY SHALL CONTRACT FOR A PERFORMANCE AUDIT OF THE
COUNTY PUBLIC SCHOOL SYSTEM TO ADDRESS THE ISSUES RAISED IN THE
COUNTY'S REQUEST.

(C) THE DEPARTMENT SHALL MAKE REASONABLE EFFORTS TO ENSURE
THAT A PERFORMANCE AUDIT UNDER THIS SECTION IS COMPLETED AND THE
RESULTS OF THE AUDIT ARE MADE AVAILABLE TO THE COUNTY BOARD IN TIME TO
BE CONSIDERED BY THE COUNTY BOARD IN THE PREPARATION OF ITS BUDGET FOR
THE NEXT FISCAL YEAR.               

(D) THE COST, OF A PERFORMANCE AUDIT UNDER THIS SECTION SHALL BE
SHARED EQUALLY BETWEEN THE COUNTY GOVERNING BODY, AND THE COUNTY
BOARD.

(E) A PERFORMANCE AUDIT UNDER FOR WHICH THE DEPARTMENT
CONTRACTED UNDER SUBSECTION (B) OF TICS SECTION:

(1) SHALL BE CONDUCTED IN. ACCORDANCE WITH GENERALLY
ACCEPTED GOVERNMENT AUDITING STANDARDS; AND

(2) MAY NOT INCLUDE AN ASSESSMENT OR EVALUATION OF A COUNTY
BOARD'S EFFORTS TO MEET THE STANDARDS OF THE MARYLAND SCHOOL
PERFORMANCE PROGRAM.

(F) THIS SECTION DOES NOT PREVENT A COUNTY GOVERNING BODY AND A
COUNTY SCHOOL BOARD FROM MAKING AN AGREEMENT TO PERFORM OR
CONTRACT FOR A PERFORMANCE AUDIT OF SCHOOL BOARD FUNCTIONS,
INCLUDING AN AGREEMENT INVOLVING THE SCOPE OF THE PERFORMANCE AUDIT
OR THE RESPONSIBILITY FOR THE FUNDING OF THE PERFORMANCE AUDIT.

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