ROBERT L. EHRLICH, JR., Governor

Ch. 202

(1)     funds are available from non-state sources for each position
established under this exception; and

(2)     any positions created will be abolished in the event that non-state
funds are no longer available.

SECTION 20. 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, including the
Judiciary, shall prepare and submit items for the fiscal 2005 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 fiscal
2004 except as indicated elsewhere in this Act; however, this shall not preclude the
placement of additional information into the budget book. For actual fiscal 2003
spending, the fiscal 2004 working appropriation, and the fiscal 2005 allowance, the
budget detail shall be available from the Department of Budget and Management'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. To the extent possible, except for public higher
education institutions, subobject expenditures shall be designated by fund for actual
fiscal 2003 spending, the fiscal 2004 working appropriation, and the fiscal 2005
allowance. 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. These data shall be made available upon
request and in a format subject to the concurrence of the Department of Legislative
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 due diligence shall be taken to accurately report full-time
equivalent position counts of contractual positions 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.

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 four 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
Legislative Services. A statement of major assumptions underlying the forecast shall
also be provided, including but not limited to general salary increases, inflation, and
growth of caseloads in significant program areas.

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