# COMAR Title 13A — State Board of Education

## Subtitle 02 — Local School Administration

### Chapter 07 — Annual Audits of Financial Statements and Federal Awards

#### Regulation .02 Definitions.

*COMAR 13A.02.07.02*

A. In these regulations, the following terms have the meanings indicated.

B. Terms Defined.

  (1) “Department” means the Maryland State Department of Education.

  (2) “Fiscal year” means the period beginning on July 1 of a calendar year and ending on June 30 of the next calendar year.

  (3) “Local board” means the board of education of a county and includes the Board of School Commissioners of Baltimore City.