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.02.07.03. Incorporation by Reference
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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)).