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<section article="ged" article_name="Education" number="5-115" title_number="5" title_name="Financing" subtitle_number="1" subtitle_name="Budget and Reporting Requirements">
  <level label="a">
    <level label="1">
      <text>In this section, “payee” means any party who receives an aggregate payment of $25,000 in a fiscal year from a school board.</text>
    </level>
    <level label="2">
      <text>“Payee” does not include:</text>
      <level label="i">
        <text>A public school employee with respect to the employee’s compensation;</text>
      </level>
      <level label="ii">
        <text>A public school retiree with respect to the retiree’s retirement allowance; or</text>
      </level>
      <level label="iii">
        <text>In Baltimore County, a third–party payee that accepts employee payroll–related payments, including:</text>
        <level label="1">
          <text>Recurring payments for payroll taxes;</text>
        </level>
        <level label="2">
          <text>Employee payroll deductions; and</text>
        </level>
        <level label="3">
          <text>Investment–related activities relating to fund balances.</text>
        </level>
      </level>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>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:</text>
      <level label="i">
        <text>The name of a payee receiving a payment;</text>
      </level>
      <level label="ii">
        <text>The location of a payee by postal zip code;</text>
      </level>
      <level label="iii">
        <text>The amount of a payment;</text>
      </level>
      <level label="iv">
        <text>For the Baltimore County Board of Education:</text>
        <level label="1">
          <text>The purpose for the payment; and</text>
        </level>
        <level label="2">
          <text>Whether the payee is a minority business enterprise; and</text>
        </level>
      </level>
      <level label="v">
        <text>For the Prince George’s County Board of Education, the budget data prepared under § 5–101 of this subtitle.</text>
      </level>
    </level>
    <level label="2">
      <text>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:</text>
      <level label="i">
        <text>For the Montgomery County Board of Education, fiscal years 2010 through 2018;</text>
      </level>
      <level label="ii">
        <text>For the Howard County Board of Education, fiscal years 2011 through 2018;</text>
      </level>
      <level label="iii">
        <text>For the Baltimore County Board of Education, fiscal years 2012 through 2018;</text>
      </level>
      <level label="iv">
        <text>For the Prince George’s County Board of Education, fiscal years 2012 through 2018;</text>
      </level>
      <level label="v">
        <text>For the Anne Arundel County Board of Education, fiscal years 2017 and 2018; and</text>
      </level>
      <level label="vi">
        <text>For all other county boards, fiscal year 2018.</text>
      </level>
    </level>
    <level label="3">
      <text>The Department of Budget and Management shall post the information reported under paragraphs (1) and (2) of this subsection on its Funding Accountability &amp; Transparency website.</text>
    </level>
  </level>
  <level label="c">
    <text>This section may not be construed to require the disclosure of information that is confidential under federal, State, or local law.</text>
  </level>
</section>
