(a)    (1)    In this section, “payee” means any party who receives an aggregate payment of $25,000 in a fiscal year from a school board.

(2)    “Payee” does not include:

(i)    A public school employee with respect to the employee’s compensation;

(ii)    A public school retiree with respect to the retiree’s retirement allowance; or

(iii)    In Baltimore County, a third–party payee that accepts employee payroll–related payments, including:

1.    Recurring payments for payroll taxes;

2.    Employee payroll deductions; and

3.    Investment–related activities relating to fund balances.

(b)    (1)    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:

(i)    The name of a payee receiving a payment;

(ii)    The location of a payee by postal zip code;

(iii)    The amount of a payment;

(iv)    For the Baltimore County Board of Education:

1.    The purpose for the payment; and

2.    Whether the payee is a minority business enterprise; and

(v)    For the Prince George’s County Board of Education, the budget data prepared under § 5–101 of this subtitle.

(2)    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:

(i)    For the Montgomery County Board of Education, fiscal years 2010 through 2018;

(ii)    For the Howard County Board of Education, fiscal years 2011 through 2018;

(iii)    For the Baltimore County Board of Education, fiscal years 2012 through 2018;

(iv)    For the Prince George’s County Board of Education, fiscal years 2012 through 2018;

(v)    For the Anne Arundel County Board of Education, fiscal years 2017 and 2018; and

(vi)    For all other county boards, fiscal year 2018.

(3)    The Department of Budget and Management shall post the information reported under paragraphs (1) and (2) of this subsection on its Funding Accountability & Transparency website.

(c)    This section may not be construed to require the disclosure of information that is confidential under federal, State, or local law.