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26.01.06.00.htm 26.01.06.00. Title 26 DEPARTMENT OF THE ENVIRONMENT Subtitle 01 GENERAL PROVISIONS Chapter 06 Standards for Audits of Grants and Contracts with Providers and Local Agencies Authority: State Finance and Procurement Article, §7-404, Annotated Code of Maryland
26.01.06.01.htm 26.01.06.01. 01 Purpose.. The purpose of this chapter is to prescribe standards, policies, and procedures for the auditing of grants and contracts of the Department of the Environment with vendors, providers of service, and local health departments.
26.01.06.02.htm 26.01.06.02. 02 Scope.. A. This chapter shall apply to all contracts and grants made by the Department of the Environment with private vendors, grantees, and local health departments for which an audit is provided as described in State Finance and Procurement Article, §7-404, Annotated Code of Maryland.B. The audit shall determine whether funds were spent in accordance with the contract or grant agreement.C. The auditor shall review expenditures and revenues to determine if they
26.01.06.03.htm 26.01.06.03. 03 Definitions.. A. The following terms have the meanings indicated.. B. Terms Defined.. 1) "Contract" means a formal agreement between the Department of the Environment and a provider of services to conduct a program or perform specified services for a consideration.2) "Expenditures" means disbursement of funds to pay vendors and employees for goods or services provided.3) "Grant" means an award of financial assistance to an eligible recipient under programs that provi
26.01.06.04.htm 26.01.06.04. 04 Agency Responsibility.. A. The Secretary of the Environment shall provide for a periodic examination of the accounts and records of grantees and local health departments receiving funds under contracts and grants with the Department. In addition, periodic audits shall be conducted of the accounts and records of vendors providing purchase of care services for children, juveniles, and adults in non-governmental facilities. The purpose of the audit is to determine if the e
26.01.06.05.htm 26.01.06.05. 05 Grantee Responsibility.. A. The grantee, provider, and local health departments shall provide full disclosure of all accounting, financial, and other records as needed, to Finance and Administration during regular business hours of the audited organization.B. The grantee, provider, and local health department shall retain all accounts and records of the grant or contract for a period of 5 years following the close of each fiscal year for audit by the DeC. Each primary grantee s
26.01.06.9999.htm 26.01.06.9999. Administrative History Effective date: August 12, 1985 (12:16 Md. R. 1605). Chapter recodified from COMAR 10.04.03 to COMAR 26.01.06.
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