Code of Maryland Regulations
Title 13A - STATE BOARD OF EDUCATION
Subtitle 02 - LOCAL SCHOOL ADMINISTRATION
Chapter 13A.02.07 - Annual Audits of Financial Statements and Federal Awards
Section 13A.02.07.01 - Scope
Universal Citation: MD Code Reg 13A.02.07.01
Current through Register Vol. 51, No. 19, September 20, 2024
These regulations implement the Education Article, § 5-109, Annotated Code of Maryland, which requires each local board of education to provide for an annual audit of its financial statements. The regulations also implement the Single Audit Act of 1984 and the Single Audit Act Amendments of 1996 and the Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, which require State, local governments, and nonprofit organizations to provide for an annual audit of federal awards.
Disclaimer: These regulations may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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