Md. Code, Corr. Servs. § 3-508
Md. Code, Corr. Servs. § 3-508
Maryland · Maryland Code, Correctional Services · Status: effective
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- Citation
- Md. Code, Corr. Servs. § 3-508, Maryland, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1759938
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Full text
(a) The Division shall:
(1) formulate an accounting and record system that at all times indicates the source, nature, and extent of purchases and sales of Maryland Correctional Enterprises; and
(2) maintain accounting records and prepare financial statements in accordance with generally accepted accounting principles for enterprise fund type activities.
(b) The financial statements required under subsection (a)(2) of this section shall be prepared and available for audit purposes not later than 60 days after the close of each fiscal year.