WILLIAM DONALD SCHAEFER, Governor                            Ch. 1

2. For purposes of this paragraph, the local appropriation on a
per pupil basis for the prior fiscal year for a county is derived by dividing the county's
highest local appropriation to its school operating budget for the prior fiscal year by the
full-time equivalent enrollment used to calculate the current expense aid for the county
for the prior fiscal year. For example, the calculation of the current expense aid for fiscal
year 1985 shall be based on the highest local appropriation for the school operating
budget for a county for fiscal year 1984. Program shifts between a county operating
budget and a county school operating budget may not be used to artificially satisfy the
requirements of this paragraph [; and

(iii) 1. For the 1987-1988 and 1988-1989 school years, the county
governing body shall appropriate funds to the school operating budget within the
instructional salaries, instructional materials and related costs, special education and
fixed charges budget categories, as specified in § 5-101 of this title, that in the aggregate
each year are no less than the aggregate appropriation to the school operating budget
within these 4 budget categories in the prior fiscal year. For purposes of meeting the
requirements of this subparagraph, appropriations, in the aggregate, to the school
operating budget within these 4 budget categories for the prior fiscal year may be reduced
by the amount by which federal funds in these 4 budget categories in the current fiscal
year are less than the federal funds appropriated in these 4 budget categories in the prior
fiscal year. Any funds due the county for the current fiscal year as provided under this
section, that exceed the amount that the county received in the prior fiscal year under this
section, cannot be used to meet the requirements of this subparagraph.

2. The State Superintendent shall establish procedures for
determining if the county governing bodies are complying with provisions of this
paragraph].

(4)     The local contribution rate is calculated as follows:

(i) Multiply the full-time equivalent enrollment by $624, and multiply
this product by 0.45.

(ii) Multiply the full-time equivalent enrollment by the amount that
the per pupil basic current expense figure [, as determined in paragraph (2) of this
subsection,] exceeds $624, and multiply this product by 0.50.

(iii) Add the two products arrived at in subparagraphs (i) and (ii) of
this paragraph, and divide the resulting sum by the sum of the wealth of all of the counties
in this State.

(iv) The resulting quotient, rounded to 7 decimal places, and expressed
as a percent with 5 decimal places, is the local contribution rate.

(5)     (i) Except as provided in subparagraph (ii) of this paragraph, the
State share of basic current expenses for each county is the difference between the county
share calculated under paragraph (3) of this subsection and the basic current expense to
be shared, as indicated in paragraph (2) of this subsection.

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