These regulations do not limit the authority of local, State, or federal agencies to conduct additional audits necessary to carry out their responsibilities under any other law or regulation.

Authority: Education Article, §§2-205, 5-109, and 5-206, Annotated Code of Maryland

Effective date: January 28, 1970

Chapter revised effective June 7, 1983 (10:11 Md. R. 976)

Regulation .01E and F amended effective July 30, 1984 (11:15 Md. R. 1332)

Regulation .01, Annual Audit of Financial Accounts, repealed effective April 4, 1988 (15:7 Md. R. 850)

Regulations .01—.09, Annual Audits of Financial Statements and Federal Assistance Programs, adopted effective April 4, 1988 (15:7 Md. R. 850)

Regulation .03D amended effective October 16, 1989 (16:20 Md. R. 2181); August 3, 1992 (19:15 Md. R. 1392)

Regulation .03E—G amended effective August 15, 1994 (21:16 Md. R. 1386)

Regulation .04A amended effective August 3, 1992 (19:15 Md. R. 1392)

Regulation .04C amended effective August 15, 1994 (21:16 Md. R. 1386)

Regulation .04E amended effective October 16, 1989 (16:20 Md. R. 2181); August 15, 1994 (21:16 Md. R. 1386)

Regulation .04F, G amended effective August 15, 1994 (21:16 Md. R. 1386)

Regulation .05A amended effective August 15, 1994 (21:16 Md. R. 1386)

Regulation .08A amended effective August 15, 1994 (21:16 Md. R. 1386)

Chapter revised effective October 4, 1999 (26:20 Md. R. 1547)

Regulation .02B amended effective September 25, 2006 (33:19 Md. R. 1561)

Regulation .03B amended effective September 25, 2006 (33:19 Md. R. 1561); July 2, 2007 (34:13 Md. R. 1152)

Regulation .04 amended effective September 25, 2006 (33:19 Md. R. 1561)

Regulation .05 amended effective September 25, 2006 (33:19 Md. R. 1561)

Regulation .08 amended effective September 25, 2006 (33:19 Md. R. 1561)