Md. Code, Local Government § 16–104

(a) On or before April 30 of each year, the Department of Legislative

Services shall report on the status of any pension system of each county, municipality,

and special taxing district for the previous fiscal year.

(b) The report shall be based on information:

(1) submitted by the county, municipality, or special taxing district

under § 16–103 of this subtitle; or

(2) provided by the State Retirement Agency.