Md. Code Regs. 13A.02.07.08

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

Section 13A.02.07.08 - Inspection and Retention of Records

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.

Md. Code Regs. 13A.02.07.08

Regulations .08, Annual Audits of Financial Statements and Federal Assistance Programs, adopted effective April 4, 1988 (15:7 Md. R. 850)
Regulation .08A amended effective August 15, 1994 (21:16 Md. R. 1386)
Regulation .08 amended effective September 25, 2006 (33:19 Md. R. 1561)