|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ch. 288
|
|
2002 LAWS OF MARYLAND
|
|
|
|
|
|
|
|
|
|
(2) NOTWITHSTANDING ANY PROVISION OF A COUNTY CHARTER AND
SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION, A COUNTY COUNCIL, BY A
TWO-THIRDS VOTE OF THE FULL MEMBERSHIP OF THE COUNCIL, MAY SET A
PROPERTY TAX RATE THAT IS HIGHER THAN THE RATE AUTHORIZED UNDER THE
COUNTY'S CHARTER OR COLLECT MORE PROPERTY TAX REVENUES THAN THE
REVENUES AUTHORIZED UNDER THE COUNTY'S CHARTER FOR THE SOLE PURPOSE
OF FUNDING THE APPROVED BUDGET OF THE COUNTY BOARD.
(3) IF THE COUNTY COUNCIL SETS A COUNTY PROPERTY TAX RATE THAT
IS GREATER THAN THE RATE AUTHORIZED UNDER THE COUNTY'S CHARTER OR
COLLECTS MORE PROPERTY TAX REVENUES THAN THE REVENUES AUTHORIZED
UNDER THE COUNTY'S CHARTER, THE COUNTY:
(I) MAY NOT REDUCE FUNDING PROVIDED TO THE COUNTY BOARD
FROM ANY OTHER LOCAL REVENUE SOURCE BELOW THE FUNDING LEVEL IN THE
CURRENT COUNTY BUDGET; AND
(II) SHALL APPROPRIATE TO THE COUNTY BOARD ALL PROPERTY
TAX REVENUES EXCEEDING THE AMOUNT THAT WOULD HAVE BEEN AVAILABLE IF
THE COUNTY CHARTER LIMITATION HAD APPLIED.
5-109.
(a) Each county board shall provide for an annual audit of its financial
transactions and accounts.
(b) (1) The audit shall be made by a certified public accountant or a
partnership of certified public accountants who are:
(i) Licensed by the State Board of Public Accountancy; and
(ii) Approved by the State Superintendent.
(2) The audit shall be made in accordance with the standards and
regulations adopted by the State Board.
(c) (1) The results of the audit are a matter of public record.
(2) The results shall be reported within 3 months after the close of the
fiscal year for the county board [to the State Superintendent and the county fiscal
authority] on the form and in the manner required by the State Board TO:
(I) THE STATE SUPERINTENDENT;
(II) THE COUNTY FISCAL AUTHORITY;
(III) THE JOINT AUDIT COMMITTEE OF THE GENERAL ASSEMBLY;
(IV) THE SENATE BUDGET AND TAXATION COMMITTEE;
(V) THE SENATE EDUCATION, HEALTH, AND ENVIRONMENTAL
AFFAIRS COMMITTEE;
|
|
|
|
|
|
|
|
|
|
(VI) THE HOUSE APPROPRIATIONS COMMITTEE; AND
|
|
|
|
|
|
|
|
|
- 2166 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
