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.02.07.08. Inspection and Retention of Records
Latest version.
-
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.