This government document is issued by Department of Budget and Management for use in Maryland
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https://www.google.com/url?client=internal-element-cse&cx=007821330218074952993:dn8mj_3oupc&q=https://dbm.maryland.gov/budget/Documents/capbudget/Instructions/CBISManual_Introduction.pdf&sa=U&ved=2ahUKEwjbrt_6vJfxAhUDsaQKHeHDDWg4UBAWMAN6BAgEEAE&usg=AOvVaw1gODN9DRMsfQBwhr0YBCOk