reglab/statecodes huggingface dataset:
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part IV - Disbursements › Section 7-230 - Unpresented Checks Fund

(a)    In this section, “Fund” means the Unpresented Checks Fund.
(b)    There is an Unpresented Checks Fund.
(c)    At the end of each fiscal year, the Treasurer shall:
(1)    identify each check that:
(i)    has been issued against the money of the State; and
(ii)    has remained unpresented for 2 years; and
(2)    request the Comptroller to credit the aggregate amount of the checks to the Fund.
(d)    At the end of each fiscal year, the Treasurer shall:
(1)    determine a reasonable minimum balance to retain in the Fund that will be needed to honor each check that is presented after its amount has been credited to the Fund; and
(2)    request the Comptroller to transfer the balance in the Fund to the General Fund of the State.
(e)    After the amount of a check has been credited to the Fund, on a warrant charged against the Fund, the Treasurer, the Chief Deputy Treasurer, or a deputy treasurer may reissue a check that is presented for payment.
(f)    As required by State or federal law, or as considered proper by the Treasurer, the Treasurer, the Chief Deputy Treasurer, or a deputy treasurer shall:
(1)    void an unpresented check; and
(2)    request the Comptroller to transfer the amount of the voided check to:
(i)    the original source of the money; or
(ii)    another fund or account.
(g)    Unpresented checks credited to the Fund are not subject to Title 17 of the Commercial Law Article.
(h)    Notwithstanding Title 4, Subtitle 3, Part III of the General Provisions Article, at the end of each fiscal year, the Treasurer may electronically publish on the Treasurer’s Web site the names of payees of checks that have remained unpresented for 2 years or more.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part V - Prohibited Acts; Penalties › Section 7-233 - Lump Sum Appropriation

An officer or unit of the State government may not spend any part of a lump sum appropriation to the officer or unit until the Board of Public Works approves the schedule for apportionment and disbursement of the appropriation, as provided in § 7-207 of this subtitle.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part V - Prohibited Acts; Penalties › Section 7-234 - Expenditures in Excess of Appropriation

(a)    An officer or unit of the State government may not spend money:
(1)    in excess of the total appropriation to the officer or unit; or
(2)    in excess of the amounts set forth in the current schedule for apportionment and disbursement of the appropriation.
(b)    (1)    The State may not reimburse any expenditure to the extent that the expenditure violates subsection (a) of this section.
(2)    The State is not obligated to appropriate money to pay an expenditure that violates subsection (a) of this section.
(c)    Each employee or member of a unit and each officer of the State government who makes an expenditure that violates subsection (a) of this section is guilty of neglect of official duty and is subject to removal.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part V - Prohibited Acts; Penalties › Section 7-235 - Administrative Actions

(a)    (1)    Except as provided in paragraph (2) of this subsection, this section applies to:
(i)    each unit of the State government; and
(ii)    each unit that:
1.    is created by general law; and
2.    operates in 2 or more counties.
(2)    This section does not apply to a bicounty commission that county governing bodies appoint if those bodies also review the budget of the commission.
(b)    A unit may not adopt a rule or regulation or take any other administrative action that would result in expenditures in excess of the limitations in the State budget unless:
(1)    the General Assembly expressly approves the administrative action;
(2)    if the General Assembly is not in session, the President of the Senate and the Speaker of the House of Delegates:
(i)    consult with the Joint Audit and Evaluation Committee; and
(ii)    after receiving the written advice of the Joint Audit and Evaluation Committee, jointly give written approval for the administrative action; or
(3)    the Governor declares, by proclamation, that the administrative action is necessary and a matter of emergency.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part V - Prohibited Acts; Penalties › Section 7-236 - Additional Permanent Staff Positions

(a)    A unit of the Executive Branch of the State government may not create a permanent staff position that is in addition to the positions for which the State budget and its supporting documents specifically provide unless:
(1)    the Board of Public Works gives its approval; and
(2)    money for the position is available:
(i)    from the General Emergency Fund; or
(ii)    by budget amendment, from other special or federal funds.
(b)    On the 1st day of each regular session of the General Assembly, the Secretary of Budget and Management shall submit, subject to § 2-1257 of the State Government Article, to the appropriate committees of the General Assembly a report that:
(1)    states the total number of additional staff positions for which the Board of Public Works has given approval since the last regular session; and
(2)    for each position, states:
(i)    the type;
(ii)    the salary or wages; and
(iii)    the reasons for the approval.
(c)    The approval of a new position under this section is temporary. However, unless the General Assembly deletes the position from the budget bill, the position continues with the compensation provided in the State budget.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part V - Prohibited Acts; Penalties › Section 7-237 - Contracts

(a)    This section applies to any officer or agent of the State who is charged with:
(1)    construction, improvement, or maintenance of a building or work; or
(2)    management of or provision for a State institution.
(b)    An officer or agent to whom this section applies may not:
(1)    make or participate in making for any purpose a contract that purports to bind the State to pay any amount unless money has been appropriated for that purpose and remains unspent;
(2)    create a deficiency; or
(3)    incur a liability or spend money in excess of the applicable appropriation.
(c)    (1)    The State is not liable on any contract made in violation of subsection (b) of this section.
(2)    An officer or agent who willfully or knowingly violates subsection (b)(1) of this section is personally liable on the contract.
(d)    If an officer or agent to whom this section applies is found guilty of willfully or knowingly violating any provision of subsection (b)(2) or (3) of this section:
(1)    the officer or agent is personally liable to the State for the amount of the deficiency or excess; and
(2)    the officer or agent is subject:
(i)    for a 1st offense, to a fine not exceeding $1,000 or imprisonment in the State Penitentiary not exceeding 2 years or both; and
(ii)    for a subsequent offense, to a fine not exceeding $2,000 or imprisonment in the State Penitentiary not exceeding 2 years or both.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part V - Prohibited Acts; Penalties › Section 7-238 - Department of Transportation

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Capital project” means a project for which funds are spent for:
(i)    the construction, reconstruction, or rehabilitation of a transportation facility, as defined in § 3-101(l) of the Transportation Article; or
(ii)    capital equipment as defined by the Secretary of Transportation.
(3)    “Major capital project” has the meaning stated in § 2-103.1 of the Transportation Article.
(4)    “Modal administration” has the meaning stated in § 1-101 of the Transportation Article.
(b)    Except for an emergency project, the Department of Transportation, including the Office of the Secretary and the modal administrations, may not use an appropriation for a major capital project for any capital project that was not included in the Consolidated Transportation Program when the appropriation was made.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 2 - Disbursements and Expenditures › Part V - Prohibited Acts; Penalties › Section 7-239 - Use of Appropriation for Settlement of Antiharassment Claim Prohibited

An officer or unit of State government may not use any part of an appropriation to settle a claim of unlawful harassment or discrimination, based on any characteristic protected by law, filed against an official or employee of State government in the individual’s personal capacity.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-301 - Notice

(a)    This section applies to the following entities:
(1)    an institution that receives an appropriation for operating expenses; and
(2)    an officer or unit of the State government that:
(i)    receives an appropriation for operating expenses; or
(ii)    has its expenses paid out of the fees collected by the officer or unit.
(b)    At the end of each fiscal year, each entity that, during that fiscal year, has received an appropriation for operating expenses shall give the Comptroller notice of:
(1)    the amount of the appropriation that is unspent; and
(2)    the amount of the unspent part that is needed to meet unpaid obligations incurred during the fiscal year.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-302 - General Requirement for Reversion

Except as otherwise provided by law, at the end of a fiscal year, the unspent balance of each appropriation that was made for that fiscal year to an officer or unit of the State government or to an institution reverts to the General Fund of the State.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-303 - Encumbered Balances

At the end of a fiscal year, the amount of the unspent part of an appropriation that is needed to meet unpaid obligations incurred during that fiscal year does not revert to the General Fund of the State.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-304 - Dedicated Money

At the end of a fiscal year, the unspent part of an appropriation from a source that State law or an Act of Congress dedicates to a specific purpose does not revert to the General Fund of the State but reverts to the appropriate special fund.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-305 - Capital Expenditures

(a)    In this section, “capital expenditure” includes an expenditure for:
(1)    acquisition of land, buildings, or equipment; or
(2)    new construction.
(b)    At the end of a fiscal year, the unspent part of an appropriation for a capital expenditure made through the State budget or a supplementary appropriation act other than an enabling act for a general obligation loan:
(1)    does not revert to the General Fund; and
(2)    with the approval of the Board of Public Works, may be carried in a capital account until it is spent in accordance with subsection (c) of this section or until the authority to spend the appropriation for a project terminates.
(c)    Money carried in a capital account under subsection (b) of this section may be spent only for a capital purpose.
(d)    Unless otherwise provided by law, the authority to spend the appropriation for a project terminates:
(1)    2 years after the effective date of the appropriation act that authorizes the project, if:
(i)    evidence that a required matching fund will be provided has not been presented to the Board; or
(ii)    no part of the project is under contract and the Board has not encumbered money for any part of the project;
(2)    1 year after the latest of abandonment, completion, or acceptance of the project; or
(3)    except to the extent the Board has encumbered money for a State project or program authorized by an appropriation act, 7 years after the effective date of the appropriation act that authorized the project unless:
(i)    the appropriation act provides otherwise; or
(ii)    in an emergency, the Board unanimously grants a temporary exception for 1 year.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-306 - Institutions for Higher Education

(a)    This section applies only to St. Mary’s College of Maryland.
(b)    At the end of a fiscal year, the unencumbered balance of each appropriation from the General Fund, including an amount received as reimbursement of statewide indirect costs, to the Board or any of these institutions reverts to the General Fund of the State.
(c)    The unencumbered balance of any other appropriation to the Board or these institutions:
(1)    does not revert to the General Fund of the State;
(2)    shall be available as provided in the State budget or through an approved budget amendment; and
(3)    shall be reported by the Board or institution to the State Comptroller at the end of each fiscal year.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-307 - New or Substantially Renovated Facility

(a)    Unless the State budget expressly provides otherwise, whenever a new or substantially renovated facility does not begin operation on the date that was used to determine the amount of the appropriation to the facility in the State budget, the part of the appropriation for operating expenses that is not needed to provide services to the same clients, students, patients, or inmates shall revert to the General Fund or to an appropriate special fund and may not be spent for any other purpose or transferred by a budget amendment.
(b)    If a facility under this section begins to operate after the date on which the appropriation was based but in the same fiscal year, the Department of Budget and Management shall determine, on a pro rata basis, the amount of the appropriation for operating expenses that shall revert to the General Fund.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-308 - Notice of Reversions

The Secretary of Budget and Management shall give each member of the General Assembly notice of:
(1)    the total reversions at the end of each fiscal year; and
(2)    any revision of an estimated reversion from an appropriation in the State budget for the current fiscal year.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-309 - State Reserve Fund

(a)    There is a State Reserve Fund.
(b)    The State Reserve Fund comprises:
(1)    the Dedicated Purpose Account;
(2)    the Revenue Stabilization Account;
(3)    the Economic Development Opportunities Program Account; and
(4)    the Catastrophic Event Account.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-310 - Dedicated Purpose Account

(a)    In this section, “Account” means the Dedicated Purpose Account.
(b)    The Dedicated Purpose Account is established:
(1)    to retain appropriations for major, multi-year expenditures where the magnitude and timing of cash needs are uncertain; and
(2)    beginning in fiscal year 1996, to meet specific expenditure requirements.
(c)    The Governor may provide an appropriation in the budget bill to the Account for a specific purpose or purposes.
(d)    For each appropriation to the Account, the Governor may:
(1)    include the funds in the State budget subject to appropriation by the General Assembly; or
(2)    transfer the funds by budget amendment from the Account to the expenditure account of the appropriate unit of State government only after the proposed budget amendment has been:
(i)    submitted to the Senate Budget and Taxation Committee and the House Appropriations Committee of the General Assembly; and
(ii)    subject to a 45–day review and comment period by the Legislative Policy Committee.
(e)    The Account is a continuing, nonlapsing fund which is not subject to § 7-302 of this subtitle.
(f)    (1)    The unspent balance of an appropriation to the Account reverts to the Revenue Stabilization Account 4 years after the end of the fiscal year for which the appropriation was made.
(2)    If the Governor determines that certain funds in the Account are no longer needed for the purpose for which they were originally appropriated, those funds may be transferred by budget amendment to the Revenue Stabilization Account after the proposed budget amendment has been:
(i)    submitted to the Senate Budget and Taxation Committee and the House Appropriations Committee of the General Assembly; and
(ii)    approved by the Legislative Policy Committee.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-310.1 - Money Received as Result of Settlement, Judgment, or Consent Decrees

(a)    Any money received by the State or otherwise subject to the direction or control of a State official, as a result of a settlement, judgment, or consent decree made or entered into after January 1, 2012:
(1)    shall be deposited in the State treasury; and
(2)    except for funds designated as restitution:
(i)    shall be expended only as authorized in the State budget bill as enacted; and
(ii)    may be transferred by budget amendment.
(b)    In negotiating any State payment under any national or multistate settlement, judgment, or consent decree, a State official may recommend restrictions on the use of that State payment but shall also request that the settlement, judgment, or consent decree also provide that the funds may be used for any public purpose, to the extent that doing so is not inconsistent with the State or its citizens securing the maximum benefit from the settlement, judgment, or consent decree.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-312 - Maryland Stadium Facilities Fund

(a)    There is a Maryland Stadium Facilities Fund.
(b)    The Fund is:
(1)    a special, nonlapsing fund that consists of money that may be appropriated, transferred, credited, or paid to it from any source; and
(2)    not subject to § 7–302 of this subtitle.
(c)    The Treasurer shall separately hold, and the Comptroller shall account for, the Fund.
(d)    (1)    The Fund shall be invested and reinvested in the same manner as other State funds.
(2)    Any investment earnings shall be retained to the credit of the Fund.
(e)    Money credited to the Maryland Stadium Facilities Fund may be used, in accordance with approved comprehensive financing plans, to:
(1)    pay rent to the Maryland Stadium Authority;
(2)    with the approval of the Board of Public Works, make grants or loans, not exceeding $1 million in any fiscal year, to the Authority for its corporate purposes;
(3)    with the approval of the Board of Public Works, finance capital construction in lieu of issuing bonds; or
(4)    financially support, through equity investment, loan, guarantee, or otherwise, full or partial private financing of any element of the facility.
(f)    (1)    At the end of the fiscal year, a transfer to the Dedicated Purpose Fund of the State Reserve Fund shall be made to the extent that the balance of revenues in the Fund exceeds:
(i)    $24 million; and
(ii)    the Debt Service Reserve Fund being held by or on behalf of the Maryland Stadium Authority for payment of debt service on revenue bonds issued by the Authority.
(2)    (i)    Any revenues transferred to the State Reserve Fund in accordance with paragraph (1) of this subsection shall be dedicated for use by the Maryland Stadium Authority and may be transferred from the State Reserve Fund by an appropriation in the budget bill or, with the approval of the Legislative Policy Committee, by budget amendment.
(ii)    The unspent balance of any revenues for the Maryland Stadium Authority in the State Reserve Fund shall revert to the General Fund 2 years after the end of the fiscal year in which the transfer was made.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-324 - Catastrophic Event Account

(a)    In this section, “Account” means the Catastrophic Event Account.
(b)    Subject to the provisions of this section, the Account is established to enable the State to respond without undue delay to a natural disaster or other catastrophic situation, or federal civilian employee financial hardship from a full or partial federal government shutdown due to a lapse in federal appropriations that cannot be taken care of within the resources of existing appropriations.
(c)    The Governor may provide an appropriation in the budget bill to the Account.
(d)    (1)    Subject to paragraph (2) of this subsection, after a 15–day review and comment period by the Legislative Policy Committee, the Governor may transfer funds by budget amendment from the Account to the expenditure accounts of the appropriate unit of State government.
(2)    If the federal government is in a full or partial shutdown due to a lapse in appropriations, after a 2–day review and comment period by the Legislative Policy Committee, the Governor may transfer funds by budget amendment from the Account to the Federal Government Shutdown Employee Assistance Loan Fund established under § 7–327 of this subtitle.
(e)    Funds appropriated to the Catastrophic Event Account:
(1)    may not be used to offset operating deficiencies in regular programs of State government; but
(2)    may be expended to assist a unit of State government in funding costs in connection with a natural disaster, a catastrophic situation, or a full or partial federal government shutdown due to a lapse in appropriations.
(f)    (1)    The Account is a continuing, nonlapsing fund which is not subject to § 7–302 of this subtitle.
(2)    The Treasurer shall separately hold, and the Comptroller shall account for, the Account.
(3)    The Account shall be invested and reinvested in the same manner as other State funds.
(4)    Any investment earnings shall be subject to § 7–311(d) of this subtitle.
(g)    Money appropriated to the Account does not revert to the Revenue Stabilization Account.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-325 - Maryland State Arts Council Appropriation

(a)    (1)    In each of fiscal years 2011 and 2012, the Governor shall include in the annual budget bill submitted to the General Assembly a General Fund appropriation for the Maryland State Arts Council of not less than $13,298,434.
(2)    For fiscal year 2013 and each fiscal year thereafter, the Governor shall include in the annual budget bill submitted to the General Assembly a General Fund appropriation for the Maryland State Arts Council in an amount not less than the amount of the General Fund appropriation for the Council as approved in the State budget as enacted by the General Assembly for the prior fiscal year, increased by not less than the percentage by which the projected total General Fund revenues for the upcoming fiscal year exceed the revised estimate of total General Fund revenues for the current fiscal year, as contained in the report of estimated State revenues submitted by the Board of Revenue Estimates to the Governor under § 6–106(b) of this article.
(b)    The Legislative Auditor has the authority to conduct a review or audit of any recipient of a grant from the Maryland State Arts Council.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-326 - Public School Construction Fund

(a)    In this section, “Fund” means the Public School Construction Fund.
(b)    The Fund is a continuing, nonlapsing fund which is not subject to § 7–302 of this subtitle.
(c)    The Fund consists of money transferred by the Camden Yards Financing Funds as required under § 10–652 of the Economic Development Article.
(d)    The Treasurer shall separately hold, and the Comptroller shall account for, the Fund.
(e)    Subject to the approval of the Interagency Commission on School Construction, money credited to the Fund shall be used only for public school construction projects and public school capital improvements consistent with the provisions of Title 5, Subtitle 3 of the Education Article.
(f)    Money from the Fund may only be transferred from the Fund to the extent authorized by an appropriation as enacted in the annual State budget bill and is not subject to transfer by budget amendment.
(g)    It is the intent of the General Assembly that the funds provided for school construction in the Fund be in addition to and not in substitution of general funds or any other funds provided in the Governor’s allowance for public school construction.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 3 - Unspent Balances › Section 7-327 - Federal Government Shutdown Employee Assistance Loan Fund

(a)    In this section, “Fund” means the Federal Government Shutdown Employee Assistance Loan Fund.
(b)    There is a Federal Government Shutdown Employee Assistance Loan Fund.
(c)    The purpose of the Fund is to provide loans to civilian employees of the federal government who are:
(1)    required to report to work at a work site located in the State; and
(2)    not being paid because of a full or partial federal government shutdown due to a lapse in appropriations.
(d)    The Maryland Department of Labor shall administer the Fund.
(e)    (1)    The Fund is a special, nonlapsing fund that is not subject to § 7–302 of this subtitle that shall be available in perpetuity for the purpose of providing loans in accordance with the provisions of this section.
(2)    The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.
(f)    The Fund consists of:
(1)    money appropriated in the State budget to the Fund;
(2)    any interest earnings of the Fund;
(3)    money transferred from the Catastrophic Event Account in accordance with § 7–324 of this subtitle;
(4)    repayments on loans made from the Fund; and
(5)    any other money from any other source accepted for the benefit of the Fund.
(g)    The Fund shall be used only to provide no–interest loans to civilian employees of the federal government who are:
(1)    required to report to work at a work site located in the State; and
(2)    not being paid because of a full or partial federal government shutdown due to a lapse in appropriations.
(h)    (1)    The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.
(2)    Any interest earnings of the Fund shall be credited to the Fund.
(i)    (1)    Subject to paragraph (2) of this subsection, the Maryland Department of Labor shall establish procedures and eligibility criteria for loans from the Fund.
(2)    The eligibility criteria shall include that:
(i)    the federal government is in a full or partial shutdown due to a lapse in appropriations; and
(ii)    an individual applying for a loan from the Fund is:
1.    a civilian employee of the federal government;
2.    required to report to work at a work site located in the State; and
3.    not being paid because of the full or partial federal government shutdown due to the lapse in appropriations.
(3)    The procedures shall include:
(i)    application procedures;
(ii)    payment procedures from the Fund; and
(iii)    repayment procedures, including timelines, for an individual to repay a loan from the Fund.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 4 - Supervision of Recipients › Section 7-401 - Accounting Systems for State Units

(a)    The Comptroller may direct the units of the State government to use the method that the Comptroller sets for:
(1)    keeping books and accounts;
(2)    adopting uniform systems of accounting; or
(3)    making reports.
(b)    (1)    Except as provided in paragraph (2) of this subsection, the Comptroller shall require a unit of the State government to comply with each recommendation of the Legislative Auditor in an audit report on the unit concerning:
(i)    its record keeping;
(ii)    its use of a uniform system of accounting; and
(iii)    its submission of reports.
(2)    The Comptroller may waive compliance with a recommendation of the Legislative Auditor if the unit satisfies the Comptroller that the recommendation should not be carried out.
(3)    The Comptroller shall report to the Joint Audit and Evaluation Committee on actions under this subsection.
(4)    The report shall include the reasons for waiving compliance with a recommendation of the Legislative Auditor.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 4 - Supervision of Recipients › Section 7-402 - State Aid to Social Organizations

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Social organization” means an association or corporation that is operated for a charitable, cultural, educational, historical, humane, industrial, medical, or military purpose.
(3)    “State aid” means a contribution, grant, or subsidy of money from the State Treasury.
(b)    (1)    Each social organization that, by statute, is to receive State aid shall make an agreement:
(i)    with the unit of the State government to which the money for the State aid has been appropriated; or
(ii)    if the money is not appropriated to a unit, with the Comptroller.
(2)    An agreement under this subsection shall:
(i)    define the purposes and terms of the State aid; and
(ii)    require the social organization to submit to the unit or Comptroller a report on expenditure of the State aid.
(c)    (1)    Unless the agreement sets another date for submission of the report, a social organization shall submit the report on or before September 1 after the close of the fiscal year in which the social organization received the State aid.
(2)    The report shall:
(i)    contain an itemized statement that fully and accurately accounts for how the State aid was spent; and
(ii)    be verified:
1.    by an officer of the social organization; or
2.    for a military organization, by the commanding officer.
(d)    After a unit or the Comptroller receives a report under this section, the unit or Comptroller:
(1)    shall determine whether the social organization has spent and accounted for the State aid in accordance with the agreement; and
(2)    if the unit or Comptroller finds inconsistencies between the agreement and the expenditures or operations of the social organization, shall give the Department of Budget and Management and, subject to § 2-1257 of the State Government Article, the Department of Legislative Services notice of the inconsistencies.
(e)    To ensure compliance with this section, the unit or the Comptroller may audit the financial records of a social organization.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 4 - Supervision of Recipients › Section 7-404 - Review of Account of Providers of Care

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Department” means a principal department of the Executive Branch of the State government.
(3)    “Independent unit” means a unit of the State government that is not in a department.
(b)    This section does not apply to:
(1)    a private provider who provides care for 4 or fewer individuals;
(2)    a provider from another state;
(3)    a provider of family child care for 6 or fewer children; or
(4)    a foster parent with whom a child is placed by the Social Services Administration.
(c)    (1)    After consultation with the Legislative Auditor, the head of each department or independent unit that contracts with a private provider for care of an individual in a nongovernmental facility shall specify the intervals and manner of examination of the accounts of the private provider.
(2)    The examination shall determine whether costs of care for which the private provider has received reimbursement are in accordance with the guidelines of the department or unit for allowable costs.
(d)    The department or independent unit shall pay for the examination from the appropriation to the department or independent unit in the State budget.
(e)    If an independent certified public accountant is to examine the accounts of a private provider, the head of the department or independent unit shall choose the accountant in accordance with a procedure that the Legislative Auditor has reviewed.
(f)    (1)    Whenever an examination under this section shows that the reimbursement that a provider has received during the period covered by the examination exceeds the total allowable costs, the department or independent unit shall collect:
(i)    the full amount of the excess; or
(ii)    a lesser amount if the department or independent unit finds that the collection of the full amount would impair seriously the financial condition of the provider.
(2)    Whenever an examination under this section shows that the allowable costs exceed the reimbursement that the provider has received, the department or independent unit shall pay to the provider the difference between the reimbursement and the lesser of the allowable costs or the maximum rate of payment as provided in the State budget.
(g)    The head of a department or independent unit shall send to the Secretary of Budget and Management and, subject to § 2–1257 of the State Government Article, the Legislative Auditor:
(1)    a copy of a report of each examination under this section; and
(2)    a written statement that contains the basis for any finding made under subsection (f)(1)(ii) of this section.
(h)    A provision of this section has effect only to the extent that the provision does not conflict with federal law.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 4 - Supervision of Recipients › Section 7-405 - State Funded Corporations Serving Elderly or Developmentally Disabled Subject to Audit

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Developmentally disabled individual” means a severe chronic disability of an individual that:
(i)    is attributable to a physical or mental impairment, other than the sole diagnosis of mental illness, or to a combination of mental and physical impairments;
(ii)    is manifested before the individual attains the age of 22;
(iii)    is likely to continue indefinitely;
(iv)    results in an inability to live independently without external support or continuing and regular assistance; and
(v)    reflects the need for a combination and sequence of special, interdisciplinary, or generic care, treatment, or other services that are individually planned and coordinated for the individual.
(3)    “Elderly individual” means an individual who is 60 years old or older.
(b)    In addition to any other requirement of this subtitle, each corporation that administers services to elderly or developmentally disabled individuals and receives funds from the State shall be subject to audit of its financial records by:
(1)    the State Comptroller; or
(2)    the State Legislative Auditor.
(c)    This section does not apply to services administered by a nonprofit hospital corporation.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 7 - Appropriations › Subtitle 4 - Supervision of Recipients › Section 7-406 - Reporting Requirements for State Aid Provided

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Department” means the Department of Budget and Management.
(3)    (i)    “Grantee” means a for profit or nonprofit entity or association that receives State aid during a fiscal year.
(ii)    “Grantee” does not include a unit of State or local government.
(4)    “Grantor” means a unit of State government or other State entity that provides State aid to a grantee.
(5)    (i)    “State aid” means a contribution, grant, or subsidy of $50,000 or more provided through the State operating or capital budget or by the action of a unit of State government from State funds appropriated to that unit.
(ii)    “State aid” does not include reimbursements to providers participating in a State program.
(b)    (1)    (i)    A grantor shall submit a report as provided in this subsection to the Department on or before September 1 after the close of each fiscal year in which the grantor provided State aid to a grantee.
(ii)    The report shall contain:
1.    the name, address, and zip code of each grantee that received State aid from the grantor during the previous fiscal year;
2.    the amount of any State aid provided to the grantee; and
3.    a description of the State aid provided to the grantee.
(2)    The reports required under this subsection shall be in the form and format, including electronic format, that the Department, after consultation with the Department of Information Technology, requires.
(c)    (1)    The Department of Information Technology, in consultation with the Department of Budget and Management, shall develop and operate a searchable website, accessible to the public at no cost through the Internet.
(2)    The searchable website shall contain:
(i)    the name of the grantor that provided the State aid;
(ii)    the name of the grantee that received the State aid;
(iii)    the amount of the State aid that was provided to the grantee;
(iv)    the zip code of the grantee that received the State aid; and
(v)    a description of the State aid that was provided to the grantee.
(3)    The searchable website shall allow a user to search by the following data fields:
(i)    the grantee that received the State aid;
(ii)    the grantor that provided the State aid; and
(iii)    the zip code of any grantee that received State aid.
(d)    The Office of Legislative Audits may conduct an audit or review of a grantee in accordance with §§ 2–1221 through 2–1227 of the State Government Article.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part I - Definitions › Section 8-101 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Board” means the Board of Public Works.
(c)    “Capital appreciation bond” means a State bond that accrues interest payable only on the date of maturity.
(d)    “Enabling act” means a law that authorizes the creation of a general obligation debt of the State and the sale of State bonds to evidence that debt.
(e)    “State bond” means a general obligation bond of the State.
(f)    “State debt” means the general obligation debt of the State.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part II - Management Program › Section 8-104 - Definitions

(a)    In this Part II of this subtitle the following words have the meanings indicated.
(b)    “Committee” means the Capital Debt Affordability Committee.
(c)    (1)    “Tax supported debt” means:
(i)    State debt; and
(ii)    other forms of debt, including State agency capital leases supported in whole or part by State tax revenues and debt of the Department of Transportation, the Maryland Stadium Authority, and other units of State government which, in the opinion of the Committee, are supported directly or indirectly by State tax revenues.
(2)    “Tax supported debt” includes debt issued by the Department of Transportation under Title 3, Subtitle 6 of the Transportation Article or by the Maryland Transportation Authority under Title 4, Subtitle 3 of the Transportation Article that is secured by a pledge of future federal aid from any source.
(3)    “Tax supported debt” does not include capital leases used to finance energy performance contracts entered into under § 12–301 of this article, if, as determined by the Committee, energy savings that are guaranteed by the contractor:
(i)    equal or exceed the capital lease payments on an annual basis; and
(ii)    are monitored in accordance with reporting requirements adopted by the Committee.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part II - Management Program › Section 8-105 - Findings; Statement of Purpose

(a)    The General Assembly finds that:
(1)    for many years, State bonds have had the highest credit rating and, therefore, have been readily marketable at favorable interest rates;
(2)    to continue to finance essential capital projects for the benefit of its citizens, the State must keep this rating; and
(3)    to keep this rating, authorizations of State debt must be based on the ability of the State to meet its total debt service requirements in light of other calls on its fiscal resources.
(b)    The purpose of this Part II of this subtitle is to provide for a State debt management program through which:
(1)    a State debt affordability analysis can be made annually;
(2)    on the basis of the analysis, proposed capital projects that require new State debt can be evaluated; and
(3)    the General Assembly can receive guidance in properly setting priorities among capital projects and appropriations.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part II - Management Program › Section 8-107 - Scope of Part

(a)    This Part II of this subtitle applies only to tax supported debt.
(b)    This Part II of this subtitle does not affect:
(1)    the authority of the Governor to submit:
(i)    amendments to the consolidated loan budget or to any accompanying bill; or
(ii)    instead of amendments, separate bills that authorize State debt; or
(2)    the authority of the General Assembly to:
(i)    continue its independent analysis of State debt affordability; or
(ii)    consider bills that authorize State debt in addition to the bills that accompany the consolidated loan budget.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part II - Management Program › Section 8-109 - Membership of Committee

The Committee consists of the following 7 members:
(1)    1 individual appointed by the Governor;
(2)    as ex officio members:
(i)    the Comptroller;
(ii)    the Treasurer;
(iii)    the Secretary of Budget and Management; and
(iv)    the Secretary of Transportation; and
(3)    as nonvoting members:
(i)    the chair of the Capital Budget Subcommittee of the Senate Budget and Taxation Committee; and
(ii)    the chair of the Capital Budget Subcommittee of the House Appropriations Committee.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part II - Management Program › Section 8-111 - Meetings of Committee

(a)    The Chairman shall call meetings of the Committee as needed to perform its duties.
(b)    The Committee shall invite the Executive Director of the Department of Legislative Services to attend the meetings of the Committee.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part II - Management Program › Section 8-113 - Preliminary Determinations of Governor

On or before November 1 of each year, after considering the current estimate of the Committee, the Governor shall determine:
(1)    the total authorizations of new State debt that the Governor considers advisable for the next fiscal year; and
(2)    the preliminary allocation of new State debt for:
(i)    general construction projects;
(ii)    school construction projects; and
(iii)    other special projects.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part II - Management Program › Section 8-114 - Consolidated Loan Budget

(a)    The Department of Budget and Management annually shall prepare for the Governor a draft of the part of the consolidated loan budget that relates to general construction projects.
(b)    On or before the 20th day of each regular session of the General Assembly, the Governor shall submit to the General Assembly:
(1)    the consolidated loan budget; and
(2)    if necessary, 1 or more bills that authorize new State debt to fund the consolidated loan budget.
(c)    The consolidated loan budget shall:
(1)    contain a complete plan of the proposed projects that any accompanying bills would fund; and
(2)    show, by dollar amount and percent, the allocation for:
(i)    general construction projects;
(ii)    school construction projects; and
(iii)    other special projects.
(d)    (1)    Each bill that the Governor submits under this section shall comply with the requirements of Article III, §§ 34 and 52 of the Maryland Constitution.
(2)    An authorization of State debt to fund any part of the consolidated loan budget shall be deemed to be a single work, object, or purpose under Article III, § 52 of the Maryland Constitution.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part III - Authorization and Implementation › Section 8-118 - General Powers and Duties of Board

(a)    The Board shall exercise the powers and perform the duties that the General Assembly delegates to the Board in connection with:
(1)    the creation of State debt;
(2)    the determination of interest on and other terms and conditions of the State debt;
(3)    the preparation of State bonds that evidence the State debt;
(4)    notice of a sale of State bonds; and
(5)    the sale.
(b)    The Board shall exercise these powers and perform these duties in accordance with:
(1)    Article III, § 34 of the Maryland Constitution;
(2)    §§ 8-117 through 8-124 of this subtitle; and
(3)    the specific enabling act.
2023 Maryland Statutes › State Finance and Procurement › Division I - State Finance › Title 8 - Debt › Subtitle 1 - General Obligation Debt › Part III - Authorization and Implementation › Section 8-119 - Resolution of Board -- General Scope

(a)    By 1 or more resolutions, the Board may provide for the terms, conditions, security, issuance, sale, delivery, replacement, or payment of the State bonds authorized by an enabling act.
(b)    Unless the enabling act provides otherwise, the Board shall use the procedures set forth in §§ 8-117 through 8-124 of this subtitle for the issuance and sale of the State bonds.