Each county, municipality, and special taxing district shall adopt the fiscal year specified in § 16–101 of this title as its period for recording and reporting its fiscal transactions.
Structure Maryland Statutes
Subtitle 3 - Uniform System of Financial Reporting
Section 16-302 - Maintenance of Books, Records, Journals, and Fiscal Reports
Section 16-303 - Uniform System of Financial Reporting
Section 16-304 - Annual Financial Reports
Section 16-305 - Annual Audits
Section 16-306 - Audit Reports
Section 16-307 - Review and Report by Legislative Auditor
Section 16-308 - Audits of Special Taxing Districts Created by Counties