(a)    During each county’s fiscal year, the county may spend the amounts distributed to it from 9–1–1 fee collections for the installation, enhancement, maintenance, and operation of a county or multicounty 9–1–1 system.

(b)    Subject to the provisions of subsection (c) of this section, maintenance and operation costs may include telephone company charges, equipment costs, equipment lease charges, repairs, utilities, personnel costs, and appropriate carryover costs from previous years.

(c)    During a year in which a county raises its local additional charge under § 1–311 of this subtitle, the county:

(1)    may use 9–1–1 trust funds only to supplement levels of spending by the county for 9–1–1 maintenance or operations; and

(2)    may not use 9–1–1 trust funds to supplant spending by the county for 9–1–1 maintenance or operations.

(d)    The Board shall provide for an audit of each county’s expenditures for the maintenance and operation of the county’s 9–1–1 system.

(e)    (1)    For a county without an operational Phase II wireless enhanced 9–1–1 system within the time frames established by the Board under § 1–306(b)(6) of this subtitle, the Board shall adopt procedures, to take effect on or after January 1, 2006, to assure that:

(i)    the money collected from the additional charge and distributed to the county is expended during the county’s fiscal year as follows:

1.    for a 9–1–1 system in a county or a multicounty area with a population of 100,000 individuals or less, a maximum of 85% may be spent for personnel costs; and

2.    for a 9–1–1 system in a county or multicounty area with a population of over 100,000 individuals, a maximum of 70% may be spent for personnel costs; and

(ii)    the total amount collected from the 9–1–1 fee and the additional charge shall be expended only for the installation, enhancement, maintenance, and operation of a county or multicounty system.

(2)    The Board may grant an exception to the provisions of paragraph (1) of this subsection in extenuating circumstances.

(3)    A county with an operational Phase II wireless enhanced 9–1–1 system is exempt from the provisions of paragraph (1) of this subsection.