Annual Reporting Deadlines. A county that has a county program that has been certified under Regulation .06 of this chapter or recertified under Regulation .07 of this chapter shall submit to the Department and the Foundation a written report that meets the requirements of this regulation: By October 1 of the year that follows the first full fiscal year of the certification or recertification period; or By October 1 for each year of a certification or recertification period that follows the initial report made under §A(1)(a) for that certification or recertification period. If requested in writing by the county, the Department may for good cause shown grant: A first extension of the deadline under §A(1) of this regulation to December 1 of the year that the report is due; and If a first extension has previously been granted, a second extension of the deadline under §A(1) of this regulation to February 1 of the calendar year that follow the year the report is due. If a county fails to submit an annual report by the deadline under §A(1) of this regulation or as extended by the Department under §A(2) of this regulation, the certification or recertification of the county’s county plan shall expire on June 30 of the calendar year that follows the year that the report is due under §A(1) of this regulation. Contents of Annual Report. An annual report shall: Include the following information verified and signed by the county’s chief financial officer or by an independent auditor: For the fiscal year reported on, an accounting of the revenues and expenditures for the county’s agricultural land transfer tax account established under Tax-Property Article, §13-306, Annotated Code of Maryland; Identification of revenue sources for, and expenditures of, all other funds used during the fiscal year to purchase development rights, provide financial enhancements for the purchase of development rights, or administer the county program; For each reported expenditure, a statement that the expenditure was: Made inside the priority preservation area or outside the priority preservation area; and A qualifying or nonqualifying expenditure; and Using a financial reporting form available from the Department, information sufficient for the Department and the Foundation to determine if the county is: Meeting its qualifying expenditures commitment; and Using for permitted uses the funds made available under Regulation .09B of this chapter; If for either the first annual report of a 3-year certification period or the first three annual reports of a 5-year certification period, include an inventory of properties, provided in digital and tabular format and in accordance with Regulation .05D(8) of this chapter, that identifies all properties that were permanently preserved by a land preservation easement during the reporting period; and If for the final annual report of a certification or recertification period: Include a map of all agricultural and forest lands preserved in the county, including those preserved both during and before the certification period, showing those properties in relation to priority preservation areas; Demonstrate that the county program continues to meet the certification requirements of Regulation .04B of this chapter; Describe any changes in either the county’s priority preservation area or the priority preservation area element of the local plan; Include an updated program evaluation; If the county determines in its updated program evaluation that changes are needed to the county program, include an updated program development strategy; and Provide an update on progress towards implementing the county’s most recent program development strategy.