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.02.07.08 - Inspection and Retention of Records
Universal Citation: MD Code Reg 13A.02.07.08
Current through Register Vol. 51, No. 19, September 20, 2024
A. Audit reports shall be made available by the local superintendent of schools for public inspection within 30 days after receipt of the audit report.
B. Audit reports and working papers shall be retained for 5 years unless the Department or appropriate federal agency notifies the local superintendent of schools in writing to retain the records for a longer period.
C. Audit working papers shall be made available upon request to the Department or an appropriate federal agency.
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