Maryland Code, Education § 16-304

(b)(1) The county governing body shall make appropriations by major functions established by the Commission.

(2) The major functions established by the Commission shall conform generally to those contained in the then-current College and University Industry Audit Guide issued by the American Institute of Certified Public Accountants.

(c)(1) A community college may not spend more on any major function than the amount appropriated for it.

(e)(1) Except in Baltimore City and Anne Arundel County, where the provisions of the appropriate charter govern, each county governing body may appropriate money to establish a reserve fund for future plant maintenance and repair at a community college.

(2) If a reserve fund for future plant maintenance and repair is established, it shall be treated as an additional major function for the purposes of this section.

(3) Expenditures from the reserve fund for maintenance and repair may not be made unless approved in the same manner as the budget of the community college is approved.

(4) Funds appropriated under this subsection may not be considered “current expenses” for purposes of § 16-305(c)(2) of this subtitle.