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.02.07.06. Audit Resolution
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A. Department Responsibilities. The Department shall review all audits of the local boards made pursuant to Regulations .04 and .05 this chapter, monitor the implementation of corrective action, and determine the amount of questioned costs to be disallowed.
B. Written Notice of Disallowed Costs. The Department shall give the local superintendent of schools written notice whenever it determines that any questioned costs are to be disallowed.