Maryland Code, Education § 5-106

On or before November 1 and March 1 of each fiscal year, the Anne Arundel County Board shall submit to the Anne Arundel County Council, and the Baltimore City Board of School Commissioners shall submit to the Mayor and City Council of Baltimore a report detailing all expenditures within the major categories of its annual budget.  The report also shall detail any action of the county board that would commit the county board to spend more in any major category in the annual budget for the current fiscal year than the amount approved in the annual budget for that category.