# COMAR Title 13A — State Board of Education

## Subtitle 02 — Local School Administration

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

#### Regulation .09 Extensions of Time.

*COMAR 13A.02.07.09*

A. The State Superintendent of Schools may extend the time periods in Regulations .04C and G and .05B of this chapter upon written request by the local superintendent of schools.

B. A written request for extension of a time period shall be made at least 15 days before an act is required or report is due and shall state the reasons for requesting the extension.