Within 45 days after the end of each month, the Administration shall send to each county and Baltimore City a statement that shows, segregated according to the classifications adopted for its records:

(1) The expenditures made from the highway user revenue funds allocated for each of the counties and Baltimore City and held by the Administration;

(2) The purposes for which the expenditures were made, such as for construction, reconstruction, or maintenance of county or Baltimore City roads or for debt service;

(3) The total receipts credited in each month;

(4) The disbursements from the Account;

(5) The balance remaining to the credit of the county or Baltimore City at the end of each month; and

(6) The amount, if any, of this balance that is encumbered and for what purpose.