Code of Maryland Regulations (Last Updated: April 6, 2021) |
Title 13A. Maryland State Board of Education |
Subtitle 02. LOCAL SCHOOL ADMINISTRATION |
Chapter 13A.02.07. Annual Audits of Financial Statements and Federal Awards |
Sec. 13a.02.07.02. Definitions
Latest version.
-
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.