Maryland Code, EDUCATION 5-110
Terms Used In Maryland Code, EDUCATION 5-110
- Contract: A legal written agreement that becomes binding when signed.
- County: means a county of the State or Baltimore City. See
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- including: means includes or including by way of illustration and not by way of limitation. See
(b) In the absence of an agreement between a county governing body and a county school board, the Department at the request of the county governing body shall contract for a performance audit of the county public school system to address the issues raised in the county’s request.
(c) The Department shall make reasonable efforts to ensure that a performance audit under this section is completed and the results of the audit are made available to the county board in time to be considered by the county board in the preparation of its budget for the next fiscal year.
(d) The cost of a performance audit under this section shall be shared equally between the county governing body and the county board.
(e) A performance audit for which the Department contracted under subsection (b) of this section:
(1) Shall be conducted in accordance with generally accepted government auditing standards; and
(2) May not include an assessment or evaluation of a county board’s efforts to meet the standards of the Maryland School Performance Program.
(f) Nothing in this section prevents a county governing body and a county school board from making an agreement to perform or contract for a performance audit of school board functions, including an agreement involving the scope of the performance audit or the responsibility for the funding of the performance audit.