PARRIS N. GLENDENING, Governor

S.B. 361

[(c)](F) [The] UPON APPROVAL OF THE JOINT BUDGET AND AUDIT
COMMITTEE, THE Office of Legislative Audits [may] SHALL develop AND USE A
RATING SYSTEM FOR DETERMINING an overall evaluation of a unit's financial
transactions and records and compliance with applicable laws and [orders]
REGULATIONS as a means of comparing the various units of State government. [The]
WHEN AN evaluation IS ISSUED, IT SHALL BE PROVIDED TO THE UNIT AND shall be
available to the Joint Budget and Audit Committee and the Budget Committees of the
Maryland General Assembly.

2-1217.

(A)    An audit [of] OR REVIEW CONDUCTED BY the Office of Legislative Audits
shall GENERALLY be made at the offices of the State unit, county officer or unit,
corporation, or association that is subject to audit OR REVIEW.

(B)     IF CONSIDERED APPROPRIATE AND AFTER CONSULTATION WITH THE
AGENCY BEING AUDITED OR REVIEWED, THE LEGISLATIVE AUDITOR MAY
AUTHORIZE ALL OR A PORTION OF AN AUDIT OR REVIEW TO BE CONDUCTED AT
THE OFFICES OF THE OFFICE OF LEGISLATIVE AUDITS.

2-1218.

(a)     (1) Except as prohibited by the federal Internal Revenue Code, during an
[audit,] AUDIT OR REVIEW, the employees of the Office of Legislative Audits shall have
access to and may inspect the records, including those that are confidential by law, of any
unit of the State government or of a person or other body receiving State funds, with
respect to any matter under the jurisdiction of the Office of Legislative Audits.

(2) IN CONJUNCTION WITH AN AUDIT OR REVIEW AUTHORIZED UNDER
§ 2-1215 OF THIS ARTICLE. THE ACCESS REQUIRED BY PARAGRAPH (1) OF THIS
SUBSECTION SHALL INCLUDE THE RECORDS OF CONTRACTORS AND
SUBCONTRACTORS THAT PERFORM WORK UNDER STATE CONTRACTS.

(b)     Each officer or employee of the unit or body that is subject to audit OR
REVIEW shall provide any information that the Legislative Auditor [finds to be needed]
REQUESTS for the audit OR REVIEW, including information that otherwise would be
confidential under any provision of law.

(c)     (1) The Legislative Auditor may issue process that requires an official who
is subject to audit OR REVIEW to produce a record that is [needed] REQUESTED for the
audit OR REVIEW.

(2)     The process shall be sent to the sheriff for the county where the official
is located.

(3)     The sheriff promptly shall serve the process.

(4)     The State shall pay the cost of process.

(5)     IF A PERSON FAILS TO COMPLY WITH A SUBPOENA ISSUED UNDER
THIS SUBSECTION OR FAILS TO PROVIDE INFORMATION THAT IS REQUESTED
DURING AN AUDIT OR REVIEW, A CIRCUIT COURT MAY:

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