Md. Code Regs. 13A.02.07.03

Current through Register Vol. 52, No. 1, January 10, 2025

Section 13A.02.07.03 - Incorporation by Reference

A. In this chapter, the following documents are incorporated by reference.

B. Documents Incorporated.

(1) Audit and Accounting Guide for State and Local Governments (2005 Edition-American Institute of Certified Public Accountants).

(2) Government Auditing Standards (2003 Revision-Comptroller General of the United States).

(3) The Single Audit Act of 1984 (31 U.S.C. §§ 7501- 7507, Public Law 98-502) and the Single Audit Act Amendments of 1996 (31 U.S.C. §§ 7501- 7507, Public Law 104-156).

(4) The Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (62 FR 35278 (2003)).

(5) Office of Management and Budget Circular A-133 Compliance Supplement (64 FR 26793 (2004)).

Md. Code Regs. 13A.02.07.03

Regulations .03, Annual Audits of Financial Statements and Federal Assistance Programs, adopted effective April 4, 1988 (15:7 Md. R. 850)
Regulation .03E_G amended effective August 15, 1994 (21:16 Md. R. 1386)
Regulation .03D amended effective October 16, 1989 (16:20 Md. R. 2181); August 3, 1992 (19:15 Md. R. 1392)
Regulations .03 effective August 15, 1994 (21:16 Md. R. 1386)
Regulation .03B amended effective September 25, 2006 (33:19 Md. R. 1561); July 2, 2007 (34:13 Md. R. 1152)