Md. Code, State Finance and Procurement § 2–102

(a) On or before the 10th day of each regular session of the General Assembly, the Comptroller shall submit to the Governor and, subject to § 2-1257 of the State Government Article, to the General Assembly an annual report on the fiscal operations of the State.

(b) The report shall state:

(1) for the fiscal year in which the report is made:

(i) the estimated State revenues; and

(ii) the estimated State expenditures; and

(2) for the preceding fiscal year:

(i) the total State funds;

(ii) the total State revenues;

(iii) the amount of revenues that the State received from each source;

(iv) the total State expenditures;

(v) the purposes of the expenditures;

(vi) each amount that the State claims is due from a political subdivision;

(vii) each amount that the State claims is due from an officer of a political subdivision who, by law, collects revenues for the State;

(viii) the total funds, from all State sources, that the State transferred to each political subdivision; and

(ix) the amount of those transferred funds, as calculated for each $100 of assessed value of property in a political subdivision.