# COMAR Title 10 — Maryland Department of Health

## Subtitle 54 — Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)

### Chapter 02 — Local Agency

#### Regulation .08 Financial Management System.

*COMAR 10.54.02.08*

A local agency shall:

A. Maintain records that identify the source and use of funds expended for Program activities and which contain information pertaining to:

  (1) Authorization;

  (2) Receipt of funds;

  (3) Obligations;

  (4) Unobligated balances;

  (5) Assets;

  (6) Liabilities;

  (7) Outlays; and

  (8) Income; and

B. Implement procedures which ensure prompt and accurate payment of allowable costs.