Each county, municipality, and special taxing district shall maintain its financial records by a method that allows for the recording and reporting of all information contained in them for the fiscal year adopted under § 16–301 of this subtitle.
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