On or before December 31 of each year, each county shall submit to the Secretary a report for the preceding fiscal year in the format provided by the Secretary. The report required under paragraph (1) of this subsection shall include: the amount of money distributed to each recipient and the purpose of expenditure of this money categorized as provided in § 8–102(f)(1) of this subtitle; the amount and disposition of any unencumbered or unexpended money; the amount of expenditures for fire protection by the county, including the amount of money distributed to volunteer fire, rescue, and ambulance companies from sources other than the Fund; and the nature and estimated dollar amount of any in–kind contributions made by the county to volunteer fire, rescue, and ambulance companies. Each year the Secretary shall report to the Governor and, subject to § 2–1257 of the State Government Article, to the General Assembly on the information provided by the counties on the distribution of money provided under this subtitle, including an assessment of the extent to which the purposes of this subtitle are being achieved. The report under paragraph (1) of this subsection shall state the amount of money distributed by each county under § 8–103(b) of this subtitle to volunteer fire, rescue, and ambulance companies.