Maryland Code, Education § 5-305

(1) All money for the construction of public school buildings and public school facilities and the purchase of land for public schools in a separate account from that used for current expenses; and

(2) A separate and independent accounting system for all public school construction money.

(b)(1) In Anne Arundel County, the county board may borrow from one fund to meet temporary cash requirements of another fund or to reimburse another fund for services performed.

(2) This borrowing or reimbursement is subject to the county charter.