# Local Government (GLG)

## Title 16. In General

### Subtitle 3. Uniform System of Financial Reporting

#### Section 16-302

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 Sec. 16-301 of this subtitle.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)