Ch. 13                                     1996 LAWS OF MARYLAND

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.

In addition to any positions created within the limitation of 50 under this section,
the Board of Public Works may authorize the' creation of 250 positions within the
executive branch provided that 1.5 full-time contract positions or the equivalent are
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 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 19. 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 1998 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 1997 except as indicated elsewhere in this
act; however, this shall not preclude the placement of additional information into the
budget book. For FY 1998. 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 full-time equivalent position counts of contractual positions
shall 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. The agencies shall
exercise due diligence in reporting these data and ensuring correspondence between
reported position and expenditure data for the actual, current and budget fiscal years.

SECTION 20. AND BE IT FURTHER ENACTED, That for fiscal 1998, capital
funds shall be budgeted in separate eight-digit programs. Furthermore, the budget detail
for fiscal 1996 and 1997 submitted with the fiscal 1998 budget shall be organized in the
same fashion to allow comparison between years.

SECTION 21. AND BE IT FURTHER ENACTED, That 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

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