In this section, “Fund” means the Calvert County Youth Recreational Opportunities Fund. There is a Calvert County Youth Recreational Opportunities Fund. The purpose of the Fund is to increase youth recreational opportunities in Calvert County. The Secretary shall administer the Fund. The Fund is a special, nonlapsing fund that is not subject to § 7–302 of the State Finance and Procurement Article. The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund. The Fund consists of: Revenue distributed to the Fund under § 2–202(b)(3) of the Tax – General Article; Money appropriated in the State budget to the Fund; and Any other money from any other source accepted for the benefit of the Fund. The Fund may be used only for projects that are approved by the Secretary to advance youth recreational opportunities in Calvert County and that receive contributions from the county for the projects. The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested. Any investment earnings of the Fund shall be credited to the General Fund of the State. Expenditures from the Fund may be made only in accordance with the State budget. Subject to subsection (k) of this section, money expended from the Fund for youth recreational opportunities in Calvert County is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for youth recreational opportunities in Calvert County. Money from the Fund first shall be used for the sole purpose of completing the development of Ward Farm Recreation and Nature Park until the development of the park is complete. After completion of the development of Ward Farm Recreation and Nature Park, the Calvert County Board of County Commissioners shall adopt a plan to expand youth recreational opportunities at additional locations.