PARRIS N. GLENDENING, Governor

H.B. 219

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 SUBTITLE, 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:

(I) PASS AN ORDER DIRECTING COMPLIANCE WITH THE
SUBPOENA OR COMPELLING THAT THE INFORMATION REQUESTED BE PROVIDER;

AND

(II) ENFORCE THE ORDER BY PROCEEDINGS FOR CONTEMPT.
2-1219.

(a)     Except with the written approval of the Legislative Auditor, an employee of
the Office of Legislative Audits shall submit any report of findings only to the Legislative
Auditor.

(b)     (1) On the completion of each audit OR REVIEW, the Legislative Auditor
shall submit a full and detailed [ audit] report, subject to § 2-1312 of this article, to the
Joint Budget and Audit Committee and the Director.

(2) [An audit] A report shall include:

(i) the [audit] findings; [and]

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