County Boards of Education - Reappointments of County Superintendents of Schools - Audit Requirement (Local School System Fiscal Accountability Act)

This bill requires county school boards in Maryland to conduct a financial audit before reappointing a county superintendent of schools, ensuring the district's financial management is evaluated for effectiveness and efficiency. The audit must be completed by the Office of Legislative Audits or an independent certified public accountant during the final year of the superintendent's term, with results submitted to the State Superintendent of Schools and made public. This provision applies to all county school systems except Baltimore City and Prince George's County, which already have different appointment procedures. The bill also maintains existing requirements that superintendents must have a college degree and two years of graduate work in public school administration to be eligible for appointment or reappointment.