.02 Reports.

A. A unit of State government that imposes fees or user charges of any kind shall accumulate and report up-to-date data to the Comptroller as specified by this regulation. The data accumulated shall be reported:

(1) In the format prescribed by the Comptroller; and

(2) To the Comptroller's General Accounting Division once every 2 fiscal years.

B. The format prescribed to report up-to-date data is contained in the biennial reporting instructions distributed to each unit of State government by the Comptroller's General Accounting Division. These instructions are distributed in June of each even calendar year and shall be used by the unit of State government to report up-to-date fees and user charges for the even fiscal year ending June 30.

C. Each unit of State government is responsible for providing the Comptroller with up-to-date data not later than August 15 of each even calendar year.

D. From the up-to-date data so reported, the Comptroller shall prepare a Fees and User Charges Biennial Report.

E. The Fees and User Charges Biennial Report shall contain, for each fee and user charge, the description of services or functions provided and a comparison of the actual revenue generated and total costs of providing the service or function.

F. Data required for the Maryland Port Administration of the Department of Transportation shall be the data included in the port tariff.

G. The Maryland Aviation Administration and the Maryland Port Administration shall disclose aggregate information on fees and costs if the disclosure does not include information that is proprietary in nature.

H. A unit of State government which collects fees or user charges that may contain privileged or proprietary information may aggregate or standardize the information submitted as needed to preserve the sensitive nature of the information.