# COMAR Title 16 — Department of Juvenile Services

## Subtitle 04 — Administrative Services

### Chapter 02 — Audits of Contracts and Grants

#### Regulation .05 How and When Conducted.

*COMAR 16.04.02.05*

A. How. The audits shall be conducted in accordance with:

  (1) The terms of the contract; and

  (2) Allowable cost guidelines of the Department.

B. When. The audits shall be performed at the intervals and in the manner approved and determined by the Secretary.