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.02.07.02 - Definitions
Universal Citation: MD Code Reg 13A.02.07.02
Current through Register Vol. 51, No. 19, September 20, 2024
A. In these regulations, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Department" means the Maryland State Department of Education.
(2) "Fiscal year" means the period beginning on July 1 of a calendar year and ending on June 30 of the next calendar year.
(3) "Local board" means the board of education of a county and includes the Board of School Commissioners of Baltimore City.
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