Education - Blueprint for Maryland's Future - Oversight Requirements

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb1555*

HOUSE BILL 1555
F1 6lr3313

By: Delegates Miller, Arentz, Hornberger, Rose, and Tomlinson
Introduced and read first time: February 13, 2026
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Education – Blueprint for Maryland’s Future – Oversight Requirements 2

FOR the purpose of altering the length of the term of the members of the Accountability 3
and Implementation Board; authorizing a public school or local school system to 4
appeal to the Office of Administrative Hearings after receiving a decision by the 5
Accountability and Implementation Board to withhold certain funds after a certain 6
appeals process ; establishing the Blueprint for Maryland’s Future Stakeholder 7
Advisory Council; providing for the purpose, composition, terms, and duties of the 8
Council; providing that the Accountabi lity and Implementation Board is under the 9
jurisdiction of the Inspector General for Education; establishing the Joint Oversight 10
Committee on the Blueprint for Maryland’s Future; providing for the composition, 11
terms, and duties of the Joint Oversight Commi ttee; requiring the Office of 12
Legislative Audits to conduct a performance audit of the Accountability and 13
Implementation Board at certain intervals ; providing for the termination of the 14
terms of members of the Accountability and Implementation Board; and generally 15
relating to oversight requirements for the Blueprint for Maryland’s Future. 16

BY repealing and reenacting, without amendments, 17
Article – Education 18
Section 5–402(a) 19
Annotated Code of Maryland 20
(2025 Replacement Volume and 2025 Supplement) 21

BY repealing and reenacting, with amendments, 22
Article – Education 23
Section 5–402(d) and 5–405 24
Annotated Code of Maryland 25
(2025 Replacement Volume and 2025 Supplement) 26

BY adding to 27
Article – Education 28
2 HOUSE BILL 1555

Section 5–415 1
Annotated Code of Maryland 2
(2025 Replacement Volume and 2025 Supplement) 3

BY repealing and reenacting, without amendments, 4
Article – Education 5
Section 9.10–101(a) and (b) and 9.10–104(b) 6
Annotated Code of Maryland 7
(2022 Replacement Volume and 2025 Supplement) 8

BY repealing and reenacting, with amendments, 9
Article – Education 10
Section 9.10–104(a) 11
Annotated Code of Maryland 12
(2022 Replacement Volume and 2025 Supplement) 13

BY adding to 14
Article – State Government 15
Section 2–10A–16 and 2–1220(i) 16
Annotated Code of Maryland 17
(2021 Replacement Volume and 2025 Supplement) 18

BY repealing and reenacting, without amendments, 19
Article – State Government 20
Section 2–1220(a) and (b) 21
Annotated Code of Maryland 22
(2021 Replacement Volume and 2025 Supplement) 23

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBL Y OF MARYLAND, 24
That the Laws of Maryland read as follows: 25

Article – Education 26

5–402. 27

(a) Beginning on July 1, 2020, and continuing until June 30, 2032, there is an 28
Accountability and Implementation Board. 29

(d) (1) (i) The Board is composed of seven members appointed by the 30
Governor, with the advice and consent of the Senate, chosen from a slate prepared by the 31
Nominating Committee established under § 5–403 of this subtitle. 32

(ii) When appointing members of the Board, the Governor shall 33
select from the slate of nominees nominated in accordance with § 5–403(c) of this subtitle. 34

HOUSE BILL 1555 3

(iii) The Governor shall appoint members to the Board within 30 days 1
after the date on which the Governor receives the slate of nominees nominated in 2
accordance with § 5–403(c) of this subtitle. 3

(2) The Board shall consist of individuals who collectively: 4

(i) Reflect, to the extent practicable, the geographic, racial, ethnic, 5
cultural, and gender diversity of the State; and 6

(ii) Have a high level of knowledge and expertise in: 7

1. Early education through secondary education policy; 8

2. Postsecondary education policy; 9

3. Teaching in public schools; 10

4. Strategies used by top –performing state and national 11
education systems in the world; 12

5. Leading and implementing systemic change in complex 13
organizations; and 14

6. Financial auditing and accounting. 15

(3) The Governor, the President of the Senate, and the Speaker of the 16
House of Delegates jointly shall appoint a chair of the Board from among the Board’s 17
members. 18

(4) A member of the Board: 19

(i) May not receive compensation as a member of the Board; but 20

(ii) Is entitled to reimbursement for expenses under the Standard 21
State Travel Regulations for duties performed under this subtitle. 22

(5) (i) The term of a member is [6] 4 years. 23

(ii) The terms of the members are staggered as follows: 24

1. The terms of three initial members shall terminate on July 25
1, 2024; 26

2. The terms of two initial members shall terminate on July 27
1, 2025; and 28

4 HOUSE BILL 1555

3. The terms of two initial members shall terminate on July 1
1, 2026. 2

(iii) A member may be renominated by the Nominating Committee. 3

(6) A majority of Board members constitutes a quorum. 4

(7) Action by the Board requires the affirmative v ote of a majority of the 5
appointed members. 6

5–405. 7

(a) Subject to the judgment of the Board and in accordance with this section, each 8
fiscal year a portion of the increase in the State share of major education aid, as defined in 9
§ 5–201 of this title, o ver the amount provided in the prior fiscal year shall be withheld 10
from public schools and local school systems. 11

(b) Except as otherwise provided in this section, beginning in fiscal year 2023, 12
25% of the increase in the State share of major education ai d over the amount provided in 13
the prior fiscal year shall be automatically withheld from a local school system for the next 14
fiscal year. 15

[(c) (1) For fiscal year 2023, the Board shall release funds withheld under this 16
section if the Board finds that a lo cal school system has met the minimum guidelines for 17
the submission of the initial implementation plan under § 5–404 of this subtitle. 18

(2) Beginning in fiscal year 2024 and ending in fiscal year 2025, the Board 19
shall release funds withheld under this section each year if the Board finds that a local 20
school system or public school: 21

(i) Has developed an initial implementation plan under § 5 –404 of 22
this subtitle; and 23

(ii) Has received approval for its initial implementation plan and for 24
any subsequent modifications.] 25

[(d)] (C) Beginning in fiscal year 2026, the Board shall consider releasing funds 26
withheld under this section to a public school or local school system if: 27

(1) The Board receives a recommendation to release funds from: 28

(i) The Department; 29

(ii) The Career and Technical Education Committee established 30
under § 21–209 of this article; or 31

HOUSE BILL 1555 5

(iii) An Expert Review Team established under § 5 –411 of this 1
subtitle; or 2

(2) The Board determines that a public school or local schoo l system has 3
made sufficient progress on an implementation plan or taken appropriate steps to improve 4
student performance. 5

[(e)] (D) The Board may withhold more than 25% of the increase in the State 6
share of major education aid over the amount provided i n the current fiscal year from a 7
public school or local school system, if, in the judgment of the Board: 8

(1) A local school system has not made satisfactory efforts to develop or 9
revise the implementation plan required to be approved by the Board under § 5–404 of this 10
subtitle; 11

(2) A public school or local school system has not made sufficient progress 12
on its implementation plan; or 13

(3) A public school or local school system has not taken appropriate steps 14
to improve student performance. 15

[(f)] (E) In determining whether to release or withhold additional funds under 16
this section, the Board shall consider whether a public school or local school system has 17
been responsive to the recommendations of the Department, the Career and Technical 18
Education Committee, an Expert Review Team, and the Board’s staff. 19

[(g)] (F) The Board shall notify the Governor, the President of the Senate, and 20
the Speaker of the House of Delegates of a decision not to release funds or to withhold 21
additional funds. 22

[(h)] (G) (1) If the Board finds that funding should not be released under 23
subsection (c) [or subsection (d)] of this section, the Board shall, on or before December 1, 24
issue an initial warning to the public school principal or county superintendent that funds 25
may not be released in the next fiscal year. 26

(2) A warning issued under paragraph (1) of this subsection shall inform 27
the local principal or county superintendent of: 28

(i) The findings by the Board and the reasoning for the findings; and 29

(ii) Any steps that may be undertaken to remedy the finding. 30

(3) On or before February 1, the Board shall make a final determination on 31
whether to release funds under this section for the next fiscal year. 32

6 HOUSE BILL 1555

(4) If a public school or local school system makes progress in some areas 1
but not in others, the Board may determine that a portion of the funds may be released 2
while a portion may be withheld. 3

[(i)] (H) The Board shall notify the State Superintendent and the Comptroller 4
for purposes of § 5 –205 of this t itle by June 1 of each year of the Board’s final decision to 5
release, not release, or withhold additional funds under this section in the next fiscal year. 6

[(j)] (I) (1) The Board may determine it is necessary to release or withhold 7
funds for the current fiscal year. 8

(2) The Board shall notify the State Superintendent and the Comptroller 9
as soon as practicable for purposes of § 5–205 of this title if it decides to release or withhold 10
additional funds during the current fiscal year. 11

[(k)] (J) The Boar d shall develop an appeals process through which a public 12
school or local school system may contest the withholding of funds under this section. 13

(K) (1) A PUBLIC SCHOOL OR LOC AL SCHOOL SYSTEM MAY APPEAL TO 14
THE OFFICE OF ADMINISTRATIVE HEARINGS WITHIN 30 DAYS AFTER RECEIVING A 15
DECISION ISSUED BY T HE BOARD TO WITHHOLD FUNDS UNDER THE APPEALS 16
PROCESS DEVELOPED UNDER SUBSECTION (J) OF THIS SECTION. 17

(2) AN APPEAL HEARING SHALL BE HELD IN THE COUNTY WHERE THE 18
PUBLIC SCHOOL OR LOCAL SCHOOL SYSTEM IS LOCATED. 19

(3) IF, AFTER REVIEWING ALL OF THE EVIDENCE , THE 20
ADMINISTRATIVE LAW JUDGE FINDS THAT THE DECISION TO WITH HOLD FUNDS BY 21
THE BOARD WAS ARBITRARY , CAPRICIOUS, OR CONTRARY TO THE 22
RECOMMENDATIONS RECE IVED BY THE BOARD FROM AN ENTITY UNDER 23
SUBSECTION (C) OF THIS SECTION, THE ADMINISTRATIVE LAW JUDGE SHALL: 24

(I) ISSUE A DECISION AND ORDER STATING THE JU DGE’S 25
FINDINGS OF FACT AND CONCLUSIONS OF LAW; AND 26

(II) ISSUE AND CAUSE TO BE SERVED ON THE BOARD AN ORDER 27
REQUIRING THE BOARD TO: 28

1. CEASE AND DESIS T FROM WITHHOLDING THE 29
FUNDING FROM THE PUBLIC SCHOOL OR LOCAL SCHOOL SYSTEM; AND 30

2. TAKE AFFIRMATIVE ACTI ON TO EFFECTUATE THE 31
PURPOSES OF THIS SUBTITLE. 32

HOUSE BILL 1555 7

(4) A DECISION OF THE ADMI NISTRATIVE LAW JUDGE UNDER THIS 1
SUBSECTION IS FINAL. 2

5–415. 3

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS 4
INDICATED. 5

(2) “BOARD” MEANS THE ACCOUNTABILITY AND IMPLEMENTATION 6
BOARD. 7

(3) “COUNCIL” MEANS THE BLUEPRINT FOR MARYLAND’S FUTURE 8
STAKEHOLDER ADVISORY COUNCIL. 9

(B) (1) THERE IS A BLUEPRINT F OR MARYLAND’S FUTURE 10
STAKEHOLDER ADVISORY COUNCIL. 11

(2) THE PURPOSE OF THE COUNCIL IS TO ADVISE THE GENERAL 12
ASSEMBLY ON WHETHER P OLICIES ADOPTED OR A CTIONS TAKEN BY THE BOARD 13
ARE FEASIBLE AND EFFECTIVE AT THE CLASSROOM LEVEL OF IMPLEMENTATION. 14

(C) THE COUNCIL SHALL CONSIST OF THE FOLLOWING NINE MEMBERS, 15
APPOINTED JOINTLY BY THE PRESIDENT OF THE SENATE AND THE SPEAKER OF THE 16
HOUSE: 17

(1) ONE COUNTY SUPERINTEN DENT FROM A RURAL LO CAL SCHOOL 18
SYSTEM, NOMINATED BY THE PUBLIC SCHOOLS SUPERINTENDENTS’ ASSOCIATION 19
OF MARYLAND; 20

(2) ONE COUNTY SUPERINTEN DENT FROM A SUBURBAN OR URBAN 21
LOCAL SCHOOL SYSTEM , NOMINATED BY THE PUBLIC SCHOOLS 22
SUPERINTENDENTS’ ASSOCIATION OF MARYLAND; 23

(3) ONE MEMBER OF A COUNTY BOARD OF EDUCATION, NOMINATED 24
BY THE MARYLAND ASSOCIATION OF BOARDS OF EDUCATION; 25

(4) ONE TEACHER ACTIVELY TEACHING IN AN ELEMENTARY SCHOOL, 26
NOMINATED BY THE MARYLAND STATE EDUCATION ASSOCIATION; 27

(5) ONE TEACHER ACTIVELY TEACHING IN A MIDDLE OR HIGH 28
SCHOOL, NOMINATED BY THE MARYLAND STATE EDUCATION ASSOCIATION; 29

8 HOUSE BILL 1555

(6) ONE SPECIAL EDUCATION TEACHER ACTIVELY TEA CHING IN A 1
PUBLIC SCHOOL, NOMINATED BY THE MARYLAND STATE EDUCATION ASSOCIATION; 2

(7) TWO PARENTS OF STUDENTS ENROLLED IN A PUB LIC SCHOOL IN 3
THE STATE, NOMINATED BY FREE STATE PTA; AND 4

(8) ONE STUDENT ENROLLED IN A PUBLIC SCHOOL , NOMINATED BY 5
THE MARYLAND ASSOCIATION OF STUDENT COUNCILS. 6

(D) (1) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 7
PARAGRAPH, THE TERMS OF THE MEMBERS SHALL BE 4 YEARS. 8

(II) THE TERM OF THE MEMBER WHO IS A STUDENT SHALL BE 1 9
YEAR. 10

(2) ANY VACANCY ON THE COUNCIL SHALL BE FILL ED IN THE SAME 11
MANNER AS THE ORIGINAL APPOINTMENT. 12

(E) (1) THE COUNCIL SHALL MEET AT LEAST ONCE EACH QUAR TER TO 13
REVIEW WHETHER THE POLICIES ADOPTED AND ACTIONS TAKEN BY THE BOARD ARE 14
FEASIBLE AND EFFECTIVE AT THE CLASSROOM LEVEL OF IMPLEMENTATION. 15

(2) IF AFTER A REVIEW UNDER PARAGRAPH (1) OF THIS SUBSECTION 16
THE COUNCIL FINDS THAT ANY POLICY ADOPTED OR ACTION TAKEN BY THE BOARD 17
IS INFEASIBLE OR INE FFECTIVE AT THE CLAS SROOM LEVEL OF IMPLEMENTATION, 18
THE COUNCIL SHALL SEND A WRITTEN NOTICE OF CO NCERN TO THE GENERAL 19
ASSEMBLY THAT STATES: 20

(I) THE POLICY OR ACTION OF THE BOARD; 21

(II) THE ENTITY AFFECTED; AND 22

(III) DETAILED REASONS FOR THE DETERMINATION OF 23
INFEASIBILITY OR INEFFECTIVENESS. 24

(F) THE COUNCIL IS SUBJECT TO THE OPEN MEETINGS ACT. 25

9.10–101. 26

(a) In this title the following words have the meanings indicated. 27

(b) “Inspector General” means the Inspector General in the Maryland Office of 28
the Inspector General for Education. 29

HOUSE BILL 1555 9

9.10–104. 1

(a) (1) Except as provided in paragraph (2) of this subsection, the Inspector 2
General shall be responsible for examining and investigating the matters listed in 3
subsection (b) of this section with respect to the manageme nt and affairs of the following 4
entities: 5

(i) County boards, local school systems, and public schools; 6

(ii) Nonpublic schools that receive State funds; 7

(iii) The Department; [and] 8

(IV) THE ACCOUNTABILITY AND IMPLEMENTATION BOARD; 9
AND 10

[(iv)] (V) The Interagency Commission on School Construction. 11

(2) The Inspector General may not examine or investigate a nonpublic 12
school that does not receive State funds. 13

(b) The Inspector General may receive and investigate complaints or information 14
concerning: 15

(1) Instances of fraud, waste, or abuse involving the use of public funds and 16
property; 17

(2) Violations of civil rights, as defined in federal or State laws, of students 18
or employees of the entities listed in subsection (a) of this section; 19

(3) Whether policies and procedures governing the prevention and 20
reporting of child abuse and neglect comply with applicable federal and State laws on child 21
abuse and neglect; and 22

(4) Compliance with other applicable federal and State laws. 23

Article – State Government 24

2–10A–16. 25

(A) THERE IS A JOINT OVERSIGHT COMMITTEE ON THE BLUEPRINT FOR 26
MARYLAND’S FUTURE. 27

(B) (1) THE COMMITTEE CONSISTS OF 10 MEMBERS. 28

(2) OF THE 10 MEMBERS: 29
10 HOUSE BILL 1555

(I) 5 SHALL BE MEMBERS OF THE SENATE OF MARYLAND, 1
APPOINTED BY THE PRESIDENT OF THE SENATE; AND 2

(II) 5 SHALL BE MEMBERS OF THE HOUSE OF DELEGATES, 3
APPOINTED BY THE SPEAKER OF THE HOUSE. 4

(C) (1) THE MEMBERS OF THE COMMITTEE SERVE AT THE PLEASURE OF 5
THE PRESIDING OFFICER WHO APPOINTED THEM. 6

(2) (I) IF A VACANCY OCCURS AMONG THE SENATORS ON THE 7
COMMITTEE, A SUCCESSOR PROMPTLY SHALL BE APPOINTED B Y THE PRESIDENT 8
OF THE SENATE. 9

(II) IF A VACANCY OCCURS A MONG THE DELEGATES ON THE 10
COMMITTEE, A SUCCESSOR PROMPTLY SHALL BE APPOINTED BY THE SPEAKER OF 11
THE HOUSE. 12

(D) FROM AMONG THE MEMBERSHIP OF THE COMMITTEE, THE PRESIDENT 13
OF THE SENATE SHALL APPOINT A SENATOR TO SERVE AS T HE SENATE CHAIR OF 14
THE COMMITTEE, AND THE SPEAKER OF THE HOUSE SHALL APPOINT A DELEGATE 15
TO SERVE AS THE HOUSE CHAIR OF THE COMMITTEE. 16

(E) A MAJORITY OF THE FULL A UTHORIZED MEMBERSHIP OF THE 17
COMMITTEE IS A QUORUM. 18

(F) THE DEPARTMENT OF LEGISLATIVE SERVICES SHALL PROVIDE STAFF 19
ASSISTANCE TO THE COMMITTEE. 20

(G) THE COMMITTEE SHALL: 21

(1) HOLD AN ORGANIZATIONAL ME ETING PROMPTLY AFTER THE 22
APPOINTMENT OF ITS MEMBERS; AND 23

(2) HOLD ANY OTHER MEETINGS T HAT THE COMMITTEE CONSIDERS 24
NECESSARY TO CARRY OUT ITS DUTIES EFFICIENTLY. 25

(H) THE COMMITTEE MAY: 26

(1) HOLD A HEARING ON ANY MATTER RELATING TO THE FUNCTIONS 27
OF THE COMMITTEE; AND 28

(2) CONSIDER A VOTE ON A BILL OR RESOLUTION REFERRED TO THE 29
COMMITTEE BY THE PRESIDENT OF THE SENATE OR THE SPEAKER OF THE HOUSE. 30
HOUSE BILL 1555 11

(I) THE COMMITTEE SHALL HAVE OVERSIGHT OVER THE 1
IMPLEMENTATION OF THE BLUEPRINT FOR MARYLAND’S FUTURE AS OVERSEEN BY 2
THE STATE DEPARTMENT OF EDUCATION AND THE ACCOUNTABILITY AND 3
IMPLEMENTATION BOARD. 4

(J) THE COMMITTEE MAY: 5

(1) REVIEW THE OUTPUT ME ASURES AND OUTCOME M EASURES OF 6
THE COMPREHENSIVE IMPLEMENTATION PLAN FOR THE BLUEPRINT FOR 7
MARYLAND’S FUTURE FOR ALIGNMENT WITH THE INTENT OF THE GENERAL 8
ASSEMBLY FOR THE BLUEPRINT FOR MARYLAND’S FUTURE; 9

(2) REVIEW ENFORCEMENT DECISIONS OF THE STATE DEPARTMENT 10
OF EDUCATION AND THE ACCOUNTABILITY AND IMPLEMENTATION BOARD FOR 11
CONSISTENCY AND FAIRNESS ACROSS LOCAL SCHOOL SYSTEMS IN THE STATE; 12

(3) REVIEW ALL DECISIONS OF THE ACCOUNTABILITY AND 13
IMPLEMENTATION BOARD TO WITHHOLD FUNDS FROM A PUBLIC SCHOOL OR LOCAL 14
SCHOOL SYSTEM EXCEED ING $1,000,000 IN ACCO RDANCE WITH § 5–405 OF THE 15
EDUCATION ARTICLE, BEFORE ANY FUNDS ARE WITHHELD; AND 16

(4) REQUIRE THE CHAIR OR THE EXECUTIVE DIRECTOR OF THE 17
ACCOUNTABILITY AND IMPLEMENTATION BOARD TO SUBMIT ORAL TESTIMONY AT 18
LEAST ONE TIME EACH QUARTER OF THE YEAR. 19

(K) THE STATE DEPARTMENT OF EDUCATION AND THE ACCOUNTABILITY 20
AND IMPLEMENTATION BOARD SHALL COOPERATE FULLY WITH THE COMMITTEE. 21

(L) (1) IN CARRYING OUT ANY O F ITS FUNCTIONS OR P OWERS, THE 22
COMMITTEE MAY: 23

(I) ISSUE SUBPOENAS; 24

(II) COMPEL THE ATTENDANCE OF WITNESSES; 25

(III) COMPEL THE PRODUCTIO N OF ANY PAPERS , BOOKS, 26
ACCOUNTS, DOCUMENTS, AND TESTIMONY; 27

(IV) ADMINISTER OATHS; AND 28

(V) CAUSE THE DEPOSITIONS OF WITNESSES WHO RESIDE IN OR 29
OUTSIDE THE STATE TO BE TAKEN IN THE MANNER PROVIDED BY LAW FOR TAKING 30
DEPOSITIONS IN A CIVIL CASE. 31
12 HOUSE BILL 1555

(2) IF A PERSON FAILS TO COMPLY WITH A SUBPOENA ISSUED UNDER 1
THIS SECTION OR FAIL S TO TESTIFY ON ANY MATTER ON WHICH THE PERSON 2
LAWFULLY MAY BE INTE RROGATED, ON PETITION OF A MEM BER OF THE 3
COMMITTEE, A CIRCUIT COURT MAY PASS AN ORDER DIRECTING COMPLIANCE WITH 4
THE SUBPOENA OR COMP ELLING TESTIMONY AND MAY ENFORCE THE ORDE R BY 5
PROCEEDINGS FOR CONTEMPT. 6

(3) VENUE AND PROCEDURES FOR A PROCEEDING UND ER 7
PARAGRAPH (1) OF THIS SUBSECTION T O DIRECT COMPLIANCE WITH A SUBPOENA 8
OR COMPEL TESTIMONY ARE AS PROVIDED IN § 2–1803 OF THIS TITLE. 9

(M) (1) SUBJECT TO § 2–1257 OF THIS TITLE , THE COMMITTEE SHALL 10
SUBMIT A REPORT TO THE GENERAL ASSEMBLY ON OR BEFORE DECEMBER 1 EACH 11
YEAR. 12

(2) THE REPORT SHALL INCLUDE: 13

(I) A DESCRIPTION OF THE WORK OF THE COMMITTEE; AND 14

(II) ANY RECOMMENDATIONS OF THE COMMITTEE. 15

2–1220. 16

(a) (1) In this subsection, “unit” includes each State department, agency, unit, 17
and program, including each clerk of court and each register of wills. 18

(2) (i) The Office of Legislative Audits shall conduct a fiscal/compliance 19
audit of each unit of the State government, except for units in the Legislative Branch. 20

(ii) The audit of each unit shall be conducted at an interval ranging 21
from 3 to 4 years unless the Legislative Auditor determines, on a case–by–case basis, that 22
more frequent audits are required. 23

(iii) In determining the audit interval for a unit, the Office of 24
Legislative Audits shall take into consideration: 25

1. the materiality and risk of the unit’s fiscal activities with 26
respect to the State’s fiscal activities; 27

2. the complexity of the unit’s fiscal structure; and 28

3. the nature and extent of audit findings in the unit’s prior 29
audit reports. 30

HOUSE BILL 1555 13

(iv) Each agency or program may be audited separately or as part of 1
a larger organizational unit of State government. 2

(3) Performance audits or financial statement audits shall be conducted 3
when authorized by the Legislative Auditor, when directed by the Joint Audit and 4
Evaluation Committee or the Executive Director, or when otherwise required by law. 5

(4) (i) In addition to the audits required under paragraph (2) of this 6
subsection, the Office of Legislative Audits may conduct a review when the objectives of the 7
work to be performed can be satisfactorily fulfilled without conducting an audit as 8
prescribed in § 2–1221 of this subtitle. 9

(ii) 1. The Office of Legislative Audits has the authority to 10
conduct a separate investigation of an act or allegation of fraud, waste, or abuse in the 11
obligation, expenditure, receipt, or use of State resources. 12

2. The Legislative Auditor shall determine whether an 13
investigation shall be conducted in conjunction with an audit undertaken in accordance 14
with this subsection or separately. 15

(5) If, on request of the Comptroller, the Joint Audit and Evaluation 16
Committee so directs, the Office of Legislative Audits shall audit or review a claim that has 17
been presented to the Comptroller for payment of an expenditure or disbursement and that 18
is alleged to have been made by or for an officer or unit of the State government. 19

(6) The Office of Legislative Audits shall conduct an audit or review to 20
determine the accuracy of information about or procedures of a unit of the State 21
government, as directed by the Joint Audit and Evaluation Committee or the Executive 22
Director. 23

(b) If the General Assembly, by resolution, or the Joint Audit and Evaluation 24
Committee so directs, the Office of Legislative Audits shall conduct an audit or review of a 25
corporation or association to which the General Assembly has appropriated money or that 26
has received funds from an appropriation from the State Treasury. 27

(I) (1) BEGINNING JULY 1, 2026, AND AT LEAST ONCE EVERY 3 YEARS, 28
THE OFFICE OF LEGISLATIVE AUDITS SHALL CONDUCT A PERFORMANCE AUDIT OF 29
THE ACCOUNTABILITY AND IMPLEMENTATION BOARD TO EVALUATE THE 30
EFFECTIVENESS OF THE BOARD IN MEETING THE OUTPUT MEASURES AND 31
OUTCOME MEASURES OF THE COMPREHENSIVE IMPLEMENTATION PLAN OF THE 32
BLUEPRINT FOR MARYLAND’S FUTURE ADOPTED BY THE BOARD AND THE 33
CONSISTENCY OF THE BOARD’S ENFORCEMENT ACROSS ALL THE LOCAL SCHOOL 34
SYSTEMS IN THE STATE. 35

(2) THE ACCOUNTABILITY AND IMPLEMENTATION BOARD SHALL 36
MAKE AVAILABLE TO TH E OFFICE OF LEGISLATIVE AUDITS ALL BOARD 37
14 HOUSE BILL 1555

EMPLOYEES, RECORDS, AND INFORMATION SYSTEMS DEEMED NECESSARY BY THE 1
LEGISLATIVE AUDITOR TO CONDUCT TH E AUDIT OR AUDITS RE QUIRED BY THIS 2
SUBSECTION. 3

SECTION 2. AND BE IT FURTHER ENACTED, That the terms of the members of 4
the Accountability and Implementation Board who are in office on the effective date of this 5
Act, shall expire as follows: 6

(1) the two members whose terms are scheduled to expire on June 30, 2026, 7
shall expire on that date, and the two members appointed by the Governor shall serve for 8
a term of 4 years beginning July 1, 2026, until a successor is appointed and qualifies; 9

(2) the three members whose terms are scheduled to expire on June 30, 10
2030, shall terminate on June 30, 2029, and the three members appointed by the Governor 11
shall serve for a term of 4 years beginning July 1, 2029, until a successor is appointed and 12
qualifies; and 13

(3) the two members whose terms are scheduled to expire on June 30, 2031, 14
shall terminate on June 30, 2030, and the two members appointed by the Governor shall 15
serve for a t erm of 4 years beginning July 1, 20 30, until a successor is appointed and 16
qualifies. 17

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect July 18
1, 2026. 19