Md. Code, Transportation § 8-206

The Administration shall keep its accounts relating to State highway construction, reconstruction, and maintenance so as to make readily obtainable information on expenditures for the following:

(1) Preliminary work, including: preliminary engineering surveys; preliminary plans and estimates; preliminary engineering investigations and studies; subsoil investigations and borings; test piles; traffic studies; and traveling, transportation, and subsistence expenses of personnel assigned to preliminary work;

(2) Acquisition of rights–of–way, including: property surveys; legal costs in connection with property acquisition; cost of property acquired; appraisals; traveling, transportation, and subsistence expenses of personnel assigned to rights–of–way; and any other costs incurred in the acquisition of property;

(3) Construction, including: payments made to contractors, builders, and materialmen, including payments for all labor and material for the construction of the project; demolition; machinery; and equipment;

(4) Engineering, including: preparation of contract plans and specifications; estimates; supervision of construction; inspection of workmanship and materials; mill and shop inspection; tests of materials; control surveys; traveling, transportation, and subsistence expenses of engineers assigned to the design and preparation of contract plans and specifications, surveys, supervision of construction, and inspection of construction work;

(5) Administrative and legal services, including: accounting; supervision; legal expenses; traveling, transportation, and subsistence expenses of personnel; and other administrative expenses, including any parts of the general administrative expenses of the Administration allocated or prorated to the project; and

(6) Miscellaneous expenses, including: any other item of expense not otherwise covered by this section.