# COMAR Title 07 — Department of Human Services

## Subtitle 01 — Office of the Secretary

### Chapter 20 — Maryland Emergency Food Program

#### Regulation .05 Fiscal Recording.

*COMAR 07.01.20.05*

The administering agency shall:

A. Maintain books, records, documents, and other evidence of all expenditures and income;

B. Maintain records according to generally acceptable accounting standards; and

C. Present, upon receipt of notice by a State auditor or other individual authorized to monitor the Program, all books, records, documents, and other evidence pertaining to the Program for inspection, review, or audit.