(a) (1) In this section the following words have the meanings indicated.
(2) (i) “Payee” means a person that receives from the Commission an aggregate payment of $25,000 in a single fiscal year.
(ii) “Payee” does not include:
1. a Commission employee with respect to the employee’s compensation; or
2. a Commission retiree with respect to the retiree’s retirement allowance.
(3) “Searchable website” means a website created in accordance with this section that displays and searches payment data of the Commission.
(b) The Commission shall:
(1) publish annually in at least one newspaper in Montgomery County and one newspaper in Prince George’s County a copy of the current financial statement of the Commission;
(2) employ a certified public accountant licensed to practice in the State to audit the books and accounts of the Commission;
(3) keep available for public inspection during business hours at its principal office the annual audit and current financial statement; and
(4) file annually with the county executives and county councils of Montgomery County and Prince George’s County, and the Montgomery County and Prince George’s County Senate and House delegations to the Maryland General Assembly a certified copy of the annual audit and current financial statement.
(c) On or before July 1, 2020, the Commission shall develop and operate a single searchable website accessible to the public at no cost through the Internet.
(d) The searchable website shall contain Commission payment data including:
(1) the name of each payee receiving a payment;
(2) the location of the payee by postal zip code; and
(3) the amount of the payment.
(e) The searchable website shall allow the user to:
(1) search data for fiscal year 2019 and each fiscal year thereafter; and
(2) search by the following data fields:
(i) a payee receiving a payment; and
(ii) the zip code of a payee receiving a payment.
(f) (1) Subject to paragraph (2) of this subsection, the searchable website shall contain:
(i) any documents relating to a bond rating received from a major credit rating agency;
(ii) data related to the Refund Hearing Board of the Commission, including:
1. the number of cases filed;
2. the number of cases closed;
3. the number of cases granted;
4. the number of cases denied;
5. the refund amount requested in each case; and
6. the refund amount granted in each case;
(iii) data related to the Dispute Resolving Board of the Commission, including:
1. the number of cases filed;
2. the number of cases closed;
3. the number of cases granted;
4. the number of cases denied;
5. the unpaid amount disputed in each case; and
6. the amount of relief granted in each case; and
(iv) a copy of any stress testing completed for a long–range comprehensive financial plan developed in accordance with § 17–202.1 of this title.
(2) The data provided under paragraph (1) of this subsection may not contain any personally identifiable information.
(g) This section may not be construed to require the disclosure of information that is required to be kept confidential under federal, State, or local law.
(h) (1) Subject to paragraph (2) of this subsection, the county council or county executive of Montgomery County or Prince George’s County may, in person or by a duly authorized agent, audit and examine the books and records of the Commission.
(2) The Commission may not be required to pay the cost of the audit or examination under paragraph (1) of this subsection.