§ 28-1-104. VOLUNTARY PARTICIPATION IN EDUCATION COSTS.

(a)

Program established. There is a voluntary participation in education costs program that is intended to facilitate and encourage voluntary contributions by county residents to be used to fund certain education costs as authorized by supplemental budget appropriations.

(b)

Explanation of program in tax bill.

(1)

The county shall explain the program on an insert mailed with the annual tax bill.

(2)

The insert shall include a remittance form to facilitate contributions.

(c)

Deposit account.

(1)

There is a voluntary participation in education costs deposit account within the Gifts and Grants Special Revenue Fund.

(2)

The county shall credit to the deposit account all money contributed to the program.

(d)

Use of deposit account funds.

(1)

(i)

The county shall first use the money deposited in the deposit account to offset the administrative costs of the program.

(ii)

If there is not a sufficient amount of money to offset the costs of the program in any year, the Director of Budget and Finance may not include the insert and remittance form required under subsection (c) of this section with the tax bill for the following year.

(iii)

The deposit account shall remain open to contributions even if the insert and remittance form are not included with the tax bill.

(2)

After application of the money to administrative costs, the county shall:

(i)

Accumulate contributions in the deposit account until a supplemental appropriation is made in the Gifts and Grants Special Revenue Fund; and

(ii)

Use all remaining contributions solely for education costs.

(3)

Budget appropriations made in accordance with this section may not establish a continuing program that creates a financial obligation for a subsequent year's current expense operating budget.

(e)

Duty of Superintendent to propose uses for funds.

(1)

The Superintendent of schools annually shall develop a list of proposed uses for the contributions accumulated in the deposit account.

(2)

Before October 15 of each year, the Superintendent, with the County Executive or the County Administrative Officer, shall consult with and submit to the County Council a list of proposed uses of the contributions accumulated in the deposit account.

(3)

The submission shall occur before formulating any supplemental budget appropriation request for proposed expenditures.

(f)

Limitations for use of funds. The county may not use funds accumulated in the deposit account as a source of financing for the annual current expense operating budget of the County Board of Education.

 

(1988 Code, § 12-4) (Bill No. 60, 1992, § 1, 7-13-1992; Bill No. 49-96, § 5, 7-1-1996; Bill No. 113-02, § 2, 7-1-2004)