Subject to the rules and regulations of the State Board and with the advice of the county superintendent, each county board shall prepare an annual budget according to: The major categories listed in this section; and Any other major category required by the State Board. In addition to the information required by this section, the county fiscal authorities may require the county board to provide details to the service areas and activities levels in the account structure within the “Financial Reporting Manual for Maryland Public Schools”. With the annual budget, each county board shall provide: The number of full–time equivalent positions included within each major category; and A description of any fund balances or other money held by any outside source, including an insurer, that are undesignated or unreserved and are under the direction and control of the county board. The State Board shall adopt a process for the uniform reporting of the information in subsection (b) of this section to timely share the information provided by a county board in subsection (b) of this section to a county governing body. The budget shall be prepared to include the following categories: Part I Current expense fund, estimated receipts: Revenue from local sources; Revenue from State sources; Revenue from federal sources; Unliquidated surplus, the actual from the previous fiscal year and the estimated from the current fiscal year, whether accrued from revenues or expenditures; and Revenue from all other sources with identification of the source. Current expense fund, requested appropriations: Administration, which means those activities associated with the general regulations, direction, and control of the county board, including: Executive administration; Business support services; and Centralized support services; Mid–level administration, including: The office of the school principal; and Staff providing administration and supervision to the school instructional programs; Instructional salaries, which means those activities which deal directly with teaching students, including: Teachers; Aides; Psychological personnel; Guidance counselors; and Library personnel; Textbooks and classroom instructional supplies; Other instructional costs; Special education with subcategories and items budgeted in this category to be determined by the State Board with the advice of the county board; Student personnel services; Health services; Student transportation; Operation of plant and equipment; Maintenance of plant; Fixed charges; Food services; and Capital outlay. Current funds held in reserve, including: Revenue to and expenditures from funds held in reserve in the prior fiscal year; and Appropriations planned in the upcoming fiscal year from funds held in reserve. The amount of any federal funds received in the last fiscal year, including: Expenditures of the federal funds in the prior fiscal year; A description of whether the federal funds are committed for a particular purpose; and The anticipated timing to appropriate the federal funds in the upcoming fiscal year. The amount of funds held in trust or otherwise dedicated toward long–term obligations for retiree health care costs or other postemployment benefits, and information used to calculate the county board’s obligation for those costs. Part II School construction fund, estimated receipts: Revenue from local sources; Sale of bonds; State General Public School Construction Loan; Revenue from State sources; Revenue from federal sources; Unliquidated surplus, the actual from the previous fiscal year and the estimated for the current fiscal year, whether accrued from revenues or expenditures; and Funds from all other sources, with identification of the source. School Construction Fund, requested appropriations: Land for school sites; Buildings and the equipment that will be an integral part of a building by project; School site improvement by project; Remodeling by project; Additional equipment by project; Debt service; and An amount that is adequate to satisfy a final court judgment that, after exhaustion of the rights of appeal, is rendered against the county board of education or any of its officers or employees. In addition to all other information required by this section, the Montgomery County Board of Education, on request of the County Executive and County Council, shall provide with the annual budget the program implications of recommendations for reductions to or increases in its annual budget, at whatever different levels of funding and accompanied by whatever reasonable supporting detail and analysis, as may be specified by the County Executive and County Council. Prior to the submission of the annual budget, similar information shall be submitted by the Superintendent of Schools upon request by the County Executive or County Council. The budget document shall contain an addendum showing estimated expenditures for special education as defined by the “Financial Reporting Manual for Maryland Public Schools”. In addition to all other information required by this section, the Cecil County Board of Education, on request of the Cecil County Board of Estimates, shall provide with the annual budget separate information on the number of and costs associated with school–based noninstructional personnel. In addition to all other information required by this section, the Prince George’s County Board of Education shall provide to the County Executive and County Council with the annual budget, information relating to each of the following categories: Instructional supplies and materials; Additional equipment; Replacement equipment; and Availability payments related to any public–private partnership agreement entered into under §§ 4–126 and 4–126.1 of this article. For the categories specified in paragraph (1) of this subsection, the following information shall be provided for the public school system in the county: Proposed expenditures for the next school year based on the annual budget; Estimated expenditures for the current school year; and Actual expenditures for the prior school year.

In this subtitle, “county council” means, in Baltimore City, the Mayor and City Council of Baltimore. Each county board shall submit an annual school budget in writing to the county commissioners, county council, or county executive. The budget shall be submitted not less than 45 days before the date for levying local taxes or on an earlier date on or after March 1 as may be requested by the county fiscal authority. This subsection applies only to a county that has a county governing body that consists of a county executive and county council. The county executive shall indicate in writing which major categories of the annual budget of the county board have been denied in whole or reduced in part and the reason for the denial or reduction. In Howard County, in addition to the information required under subparagraph (i) of this paragraph, in the submission of the annual budget to the County Council, the County Executive shall indicate in writing the percentage of the county’s general fund revenue, excluding one–time expenses, that is allocated to the operating budget of the Board of Education and operating costs associated with the Howard County public school system, including: Pension obligations; Employee and retiree benefits; Debt service; School and student safety; and Transportation. The county council may restore any denial or reduction made by the county executive in the annual budget submitted by the county board. In Baltimore County, the County Council may not restore any denial or reduction made by the County Executive. This paragraph applies to Baltimore County and supersedes paragraph (4) of this subsection only if the voters of Baltimore County approve an amendment to the Baltimore County Charter that grants the County Council the authority to restore any denial or reduction made by the County Executive in the budget submitted by the county board. The Baltimore County Council may restore any denial or reduction made by the County Executive if it publicly states the amount the restoration represents in the county tax rate. In Baltimore City, the City Council may not restore any denial or reduction made by the Mayor. This paragraph applies to Baltimore City and supersedes paragraph (1) of this subsection only if the voters of Baltimore City approve an amendment to the Baltimore City Charter that grants the City Council the authority to restore any denial or reduction made by the Mayor in the budget submitted by the county board. The Baltimore City Council may restore any denial or reduction made by the Mayor if it publicly states the amount the restoration represents in the city tax rate. Copies of the budget shall be made available to the public, on request, at the time it is submitted by the county board. A copy of the budget as approved by the county commissioners or county council shall be sent to the State Superintendent within 30 days after approval and posted on the county board’s public–facing website, in an easily identifiable location. In Howard County, a copy of the budget as approved by the County Council shall include, in writing, the percentage of the county’s general fund revenue, excluding one–time expenses, that is appropriated to the operating budget of the Howard County Board of Education and operating costs associated with the Howard County public school system, including: Pension obligations; Employee and retiree benefits; Debt service; School and student safety; and Transportation. A copy of the budget submitted under subsection (b)(1) of this section shall be placed on the county board’s public–facing website, in an easily identifiable location.

The amount requested in the annual budget of each county board for current expenses for the next school year and that is to be raised by revenue from local sources may not be less than the minimum amount required to be levied under § 5–235(a)(1)(i) of this title. The county commissioners or county council may provide funds that are more than the amount required by § 5–235(a)(1)(i) of this title to support improved and additional programs. If a county council or board of county commissioners does not approve the amount requested in the budget that is more than the amount required by § 5–235(a)(1)(i) of this title: The county council or board of county commissioners: May not reduce the amount requested in the budget that is dedicated to satisfying a final court judgment; and Shall indicate in writing, within 15 days after the adoption of the budget, which major categories of the annual budget have been reduced and the reason for the reduction; and The county board shall submit to the county governing body, within 30 days after the adoption of the budget, a report indicating how the alterations to the budget will be implemented, accompanied by reasonable supporting detail and analysis.

Each county council or board of county commissioners shall levy and collect a tax on the assessable property of the county which, together with other local revenue available, including income tax revenues and bond money, and together with estimated revenues and funds from all sources, will produce the amounts necessary to meet the appropriations made in the approved annual budget of the county board. Local funds provided for appropriations shall be paid in accordance with the expenditure requirements, as certified by the county board, to the treasurer of the county board on a monthly basis. Appropriations for school construction, permanent improvements, and repairs for special purposes may be required to be paid more frequently on the order of the president and secretary of the county board to the county commissioners, county council, or the county executive. Notwithstanding any other provision in this article, this subsection applies to Wicomico County. The Wicomico County Council annually shall pay to the Wicomico County Board the amount of the budget of the county board that has been approved by the County Council: In 12 equal monthly installments; or At the times on which the County Council and county board mutually agree. Taxes levied under this section shall be retained by the county and any annual deficiencies in the tax are the responsibility of Wicomico County. Notwithstanding any provision of a county charter that places a limit on that county’s property tax rate or revenues and subject to paragraph (2) of this subsection, a county governing body 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 including any payments by the county governing body on behalf of the county board to the Teachers’ Pension System and the Teachers’ Retirement System. If the county governing body 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: 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 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. On or before December 31 of any year in which a county sets a property tax rate as provided in this subsection, the county shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly, on the property tax rate set, the additional amount of revenues generated, and the appropriation of the additional revenues.

All revenues received by a county board shall be spent by the board in accordance with the major categories of its annual budget as provided under § 5-101 of this subtitle. A transfer may be made within the major categories without recourse to the county commissioners or county council except that a report of the transfer shall be submitted to the county commissioners or county council within 15 days after the end of each month. A report under subparagraph (i) of this paragraph shall include a narrative summary that clearly indicates each transfer. A transfer between major categories shall be made only with the approval of the county commissioners or county council. If the county commissioners or county council fail to take action on a request for transfer between major categories within 30 days after the receipt of a written request substantiating the transfer, the failure to take action constitutes approval. A county board shall submit to the county governing body a report within 15 days after the end of each month if during that month the county board takes any action that would commit the county board to spend more for the current fiscal year in any major category than the amount approved in the annual budget for that category. A report under paragraph (4) of this subsection shall include a narrative explanation of the action taken, indicating any request for transfer between categories that may become necessary for the fiscal year as a result of the action. Except as provided in subsection (d) of this section, nonlocal funds received by a county board after the adoption of the annual budget by the county fiscal authority may be spent by the county board if the county fiscal authority is notified and approves of: The source and amount of the funds; and The manner of spending the funds. Funds received by the county board under § 2–608(a)(1) of the Tax – General Article after the adoption of the annual budget by the county fiscal authority may be spent by the county board after approval by the county fiscal authority under paragraph (2) of this subsection. The county fiscal authority shall approve the amount of funds received by the county board under § 2–608(a)(1) of the Tax – General Article within 30 days after the Comptroller makes the distribution to the county board. If the county fiscal authority fails to take action within 30 days after the distribution by the Comptroller, the failure to take action constitutes approval.

On or before November 1 and March 1 of each fiscal year, the Anne Arundel County Board shall submit to the Anne Arundel County Council, and the Baltimore City Board of School Commissioners shall submit to the Mayor and City Council of Baltimore a report detailing all expenditures within the major categories of its annual budget. The report also shall detail any action of the county board that would commit the county board to spend more in any major category in the annual budget for the current fiscal year than the amount approved in the annual budget for that category.

If the county commissioners or county council does not appropriate the amount requested by the county board for capital projects, it shall indicate in writing which projects have been reduced, deferred, or eliminated and the reason for the reduction, deferral, or elimination. The expenditure for school building construction shall be made in accordance with the cost approved by the county commissioners or county council for each project. A transfer between major categories or of unexpended project balances is subject to the approval of the county commissioners or county council. If the county commissioners or county council does not take action on a transfer within 30 days after the receipt of a written request substantiating the transfer, the failure to take action constitutes approval.

Each county board shall provide for an annual audit of its financial transactions and accounts. The audit shall be made by a certified public accountant or a partnership of certified public accountants who are: Licensed by the State Board of Public Accountancy; and Approved by the State Superintendent. The audit shall be made in accordance with the standards and regulations adopted by the State Board. The results of the audit, including the letter of recommendation submitted by the auditor, are a matter of public record. The results shall be reported within 3 months after the close of the fiscal year for the county board on the form and in the manner required by the State Board to: The State Superintendent; The county fiscal authority and the county council or the county commissioners; The Joint Audit and Evaluation Committee of the General Assembly; The Senate Budget and Taxation Committee; The Senate Education, Health, and Environmental Affairs Committee; The House Appropriations Committee; and The House Committee on Ways and Means. In addition to the audit required by this section, the county commissioners or county council may conduct an audit using auditors employed by the county.

In this section, “performance audit” means an assessment of an entity’s or program’s practices to determine whether the entity or program is operating economically and efficiently and whether corrective actions for improving its performance are appropriate. 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. 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. The cost of a performance audit under this section shall be shared equally between the county governing body and the county board. A performance audit for which the Department contracted under subsection (b) of this section: Shall be conducted in accordance with generally accepted government auditing standards; and May not include an assessment or evaluation of a county board’s efforts to meet the standards of the Maryland School Performance Program. 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.

Each county board shall make the reports required by the State Board and by the State Superintendent. The reports shall be made at the time, include the items, and be on the forms required by the State Board and by the State Superintendent. Each county board shall prepare, publish, and make available to interested parties an annual report on the condition, current accomplishments, and needs for improvement of the schools as well as a statement of the business and financial transactions of the county board. This report shall be published before the end of the calendar year. The public schools of each county shall use a uniform method, as required by the county superintendent, for reporting the receipts, expenditures, and balances of the operations and activities conducted by the public schools. At the request of the county governing body made in writing at least 30 days before the reporting deadline, the county board or superintendent shall report to the county governing body on or before November 1 and March 1 of each fiscal year on the school system’s operations, including any adjustment made to the approved annual budget and post the report on the county board’s public–facing website, in an easily identifiable location. A report under this subsection shall be made available to all interested persons. At the request of the county board made in writing at least 30 days before the reporting deadline the county governing body shall report to the county board on or before November 1 and March 1 of each fiscal year on the county’s fiscal status for the immediate fiscal year and the subsequent fiscal year and post the report on the county board’s public–facing website, in an easily identifiable location. A report under this subsection shall be made available to all interested persons.

On or before September 1 each year, beginning in 2027, each county board shall submit to the Department a written report containing the number of students that require additional support to meet grade 3 literacy proficiency. The State Board may require each county board to submit additional information in the written report required under paragraph (1) of this subsection, including the mandated annual reporting information listed under the Comprehensive PreK–3 Literacy Policy adopted by the State Board. On or before November 1 each year, beginning in 2027, the Department shall compile and report the information submitted under subsection (a) of this section to the Governor, the State Board, and, in accordance with § 2–1257 of the State Government Article, the General Assembly. The report submitted under this subsection shall be made publicly available on the Department’s website. The State Board may adopt regulations to carry out this section.

This section does not apply to: Contracts for the purchase of books and other materials of instruction as defined in the State Department of Education Financial Reporting Manual; Emergency repairs; and Except as provided in subsection (e) of this section, a county board’s participation in contracts for goods or commodities that are awarded by other public agencies or by intergovernmental purchasing organizations if the lead agency for the contract follows public bidding procedures. Except as provided in paragraph (2) of this subsection, in addition to the requirements of § 17–502 of the State Finance and Procurement Article, if the cost of any school building, improvement, supplies, or equipment is more than $100,000, the county board, at least 2 weeks before bids are to be filed, shall advertise for bids in a medium accessible to the general public, which includes: A newspaper of general circulation in the region; eMaryland Marketplace; or An electronic posting on the local school system website. If the amount specified in paragraph (1) of this subsection differs from the amount in § 13–109(a) of the State Finance and Procurement Article, the amount in § 13–109(a) of the State Finance and Procurement Article shall apply under paragraph (1) of this subsection. The county board shall draft specifications that provide a clear and accurate description of the functional characteristics or the nature of an item to be procured, without modifying the county board’s requirements. The specifications may: Include a statement of any of the county board’s requirements; and Provide for the submission of samples, inspection, or testing of the item before procurement. Except as provided in subparagraph (ii) of this paragraph, specifications that use one or more manufacturer’s product to describe the standard of quality, performance, or other characteristics needed to meet the county board’s requirements, must allow for the submission of equivalent products. Subparagraph (i) of this paragraph does not apply if the county board determines in the written specification that: A particular manufacturer’s product is required to maintain compatibility of service or equipment; A particular manufacturer’s product is required to meet the health needs of students; Replacement parts or maintenance are a paramount consideration; or A product is purchased for resale. A contract for the school building, improvements, supplies, or other equipment shall be awarded to the responsible bidder who provides the best value and conforms to specifications with consideration given to: The quantities involved; The time required for delivery; The purpose for which required; The competency and responsibility of the bidder; The ability of the bidder to perform satisfactory service; The plan for utilization of minority contractors; and The price offered by the bidder. The county board may reject any and all bids and readvertise for other bids. In this subsection, the term “minority business enterprise” has the meaning stated in § 14–301 of the State Finance and Procurement Article. In Montgomery County, by resolution and by implementing regulations, the Montgomery County Board of Education shall establish a minority business utilization program to facilitate the participation of responsible certified minority business enterprises in contracts awarded by the Montgomery County Board of Education in accordance with competitive bidding procedures. In this subsection, “green product cleaning supplies” means environmentally preferable cleaning and cleaning maintenance products and supplies intended for routine cleaning and cleaning maintenance that perform well and that have positive health and environmental attributes, including: Biodegradability; Low toxicity; Low volatile organic compound content; Reduced packaging; Low life cycle energy use; and Lesser or reduced effects on human health and the environment when compared to competing products that serve the same purpose. “Green product cleaning supplies” includes: General purpose cleaners; Bathroom cleaners; Carpet cleaners; Glass cleaners; Floor cleaners, floor finishes, and floor strippers; Wall cleaners; Desk cleaners; Surface cleaners; Window cleaners; Whiteboard cleaners; and Soap. “Green product cleaning supplies” does not include: Room deodorizers; Air fresheners; Toilet deodorizers; or Hand cleaners. Subject to subsection (f) of this section, to the extent practicable, and economically feasible, a county board shall procure green product cleaning supplies for use in its schools. In accordance with subsection (b)(3) of this section, a county board shall draft specifications that provide a clear and accurate description of the functional characteristics or nature of the green product cleaning supplies that are to be procured. The specifications drafted by a county board under subparagraph (ii) of this paragraph: May not preclude the use when necessary of a disinfectant, disinfecting cleaner, sanitizer, or other antimicrobial product regulated by the Federal Insecticide, Fungicide, and Rodenticide Act under 7 U.S.C. § 136 et seq.; and Shall allow for multiple avenues to obtain green product cleaning supplies certification, including: Green Seal, Green Label, Environmental Choice, TerraChoice, or Ecologo; and Any other nationally recognized independent third–party entity that certifies environmentally preferable products that the county board determines to be appropriate. Except as provided in paragraph (2)(i) of this subsection, on or before July 1, 2013, a county board shall adopt written policies for the procurement of green product cleaning supplies for use in its schools. The written policies shall: Require the use of green product cleaning supplies; On or before July 1, 2014, establish guidelines for purchasing green product cleaning supplies that meet the certification requirements of any established and nationally recognized independent third–party entity that certifies environmentally preferable products and adheres to consensus standards for lesser or reduced effects on human health and the environment when compared to competing products that serve the same purpose; Establish green cleaning practices, including storage, application, frequency of use, and disposal of the supplies to ensure that the occupants of a school building do not suffer any adverse health effects as the result of these practices; and Require staff training on implementing the policy. On or before June 30 each year, a county board that does not procure green product cleaning supplies for use in its schools because doing so is not practicable or economically feasible shall provide annual written notice of this fact to the Department. Nonpublic schools may participate under any contracts for goods or commodities that are awarded by county boards, other public agencies, or intergovernmental purchasing organizations, if the lead agency for the contract award follows public bidding procedures. A county board is encouraged, consistent with competitive bidding, to use bulk purchasing, bundling, and intergovernmental purchasing. A county board may bundle, for approval and procurement purposes: Similar systemic renovation projects at different schools; and Interrelated systemic projects at a single school. A contract entered into or purchase made in violation of this section is void.

A county governing body may notify the Department that a local board has not complied with one or more reporting requirements under this subtitle or one of the expenditure limitations of § 5-105 of this subtitle. The Department shall investigate a complaint filed under this section. If the State Superintendent determines, after taking into account aggravating and mitigating circumstances, that a violation has occurred without reasonable justification, for the next fiscal year following the final determination of a violation, the county board may not make a category expenditure, as defined by the Maryland Board of Education reporting manual, in excess of the category expenditure in the operating budget approved by the county governing body without the prior approval of the county governing body. If the county governing body fails to take action on a request for approval within 30 days after the receipt of a written request, the failure to take action constitutes approval.

In this section the following words have the meanings indicated. “Deficit” means a negative fund balance in the General Fund at the end of the fiscal year. “Structural deficit” means a projected negative fund balance in the General Fund that requires the transfer of reserve funds in order to avoid a deficit. The State Superintendent and the Department shall monitor the financial status of each local school system. If a local school system does not file the annual audit results in a timely manner with the State Superintendent as required by § 5–109 of this subtitle, the State Superintendent shall: Immediately notify: The Department of Legislative Services; The county governing body; and The local board and local superintendent or chief executive officer of the local school system; and Order that the audit report be filed within 10 days. A local school system may not carry a deficit as reported in the annual audit under § 5–109 of this subtitle. If a local school system has a deficit, the State Superintendent shall immediately notify the Governor, the General Assembly, the Department of Legislative Services, and county governing body and shall require the local school system to: Develop and submit for approval a corrective action cost containment plan within 15 days; File monthly status reports with the State Superintendent and county governing body demonstrating actions taken to close the deficit and the effect of the actions taken on the deficit; and Include information on the corrective action cost containment plan, actions taken to close the deficit, and status of the deficit in the annual audit under § 5–109 of this subtitle filed with the State Superintendent and county governing body. If a local school system has a structural deficit and transfers reserve funds into the General Fund in order to avoid a deficit, the local school system immediately shall notify the Governor, the General Assembly, the State Superintendent, the Department of Legislative Services, and the county governing body. The State Superintendent shall require a local school system described in subparagraph (i) of this paragraph to submit a corrective action cost containment plan within 15 days and file monthly status reports with the State Superintendent and county governing body demonstrating actions taken to eliminate the structural deficit, the effect of the actions taken on the structural deficit, and a schedule to repay the reserve fund. The State Superintendent shall include information on any local school system deficit or structural deficit, corrective action cost containment plan, actions taken to close a local school system deficit or structural deficit, and status of any local school system deficit or structural deficit in a quarterly report to the Governor and the General Assembly, in accordance with § 2–1257 of the State Government Article. If a local school system has a deficit or structural deficit: The Office of Legislative Audits may request any financial information pertaining to the deficit or structural deficit and the corrective action cost containment plan; and The local superintendent or chief executive officer of a local school system shall provide the requested information. If a local school system fails to comply with the requirements of this section, the State Superintendent, with the approval of the State Board of Education, shall notify the State Comptroller, who shall withhold 10% of the next installment and each subsequent installment due the local school system from the General State School Fund until the State Superintendent notifies the Comptroller that the local school system is in full compliance with the requirements of this section.

In this section, “payee” means any party who receives an aggregate payment of $25,000 in a fiscal year from a school board. “Payee” does not include: A public school employee with respect to the employee’s compensation; A public school retiree with respect to the retiree’s retirement allowance; or In Baltimore County, a third–party payee that accepts employee payroll–related payments, including: Recurring payments for payroll taxes; Employee payroll deductions; and Investment–related activities relating to fund balances. Beginning January 1, 2020, each county board shall annually report the following information for the immediately preceding fiscal year to the Department of Budget and Management: The name of a payee receiving a payment; The location of a payee by postal zip code; The amount of a payment; For the Baltimore County Board of Education: The purpose for the payment; and Whether the payee is a minority business enterprise; and For the Prince George’s County Board of Education, the budget data prepared under § 5–101 of this subtitle. Each county board shall provide the information specified in paragraph (1)(i) of this subsection to the Department of Budget and Management for the following previous fiscal years: For the Montgomery County Board of Education, fiscal years 2010 through 2018; For the Howard County Board of Education, fiscal years 2011 through 2018; For the Baltimore County Board of Education, fiscal years 2012 through 2018; For the Prince George’s County Board of Education, fiscal years 2012 through 2018; For the Anne Arundel County Board of Education, fiscal years 2017 and 2018; and For all other county boards, fiscal year 2018. The Department of Budget and Management shall post the information reported under paragraphs (1) and (2) of this subsection on its Funding Accountability & Transparency website. This section may not be construed to require the disclosure of information that is confidential under federal, State, or local law.