Ch. 636

1997 LAWS OF MARYLAND

(2) BEFORE THE ORIGINAL OR ONLY COPY OF ANY RECORDS ARE
REMOVED FROM THE STATE UNITS PREMISES, THE PRIOR APPROVAL OF THE STATE
UNIT FOR THE REMOVAL IS REQUIRED.

[2-1218.] 2-1223. Audit procedures.

(a)     (1) Except as prohibited by the federal Internal Revenue Code, during an
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
§ 2-1220 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]
DETERMINES to be needed 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 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 PROCESS ISSUED UNDER THIS
SUBSECTION OR FAILS TO PROVIDE INFORMATION THAT IS REQUESTED DURING AN
AUDIT OR REVIEW, A CIRCUIT COURT MAY ISSUE AN ORDER DIRECTING
COMPLIANCE WITH THE PROCESS OR COMPELLING THAT THE INFORMATION
REQUESTED BE PROVIDED.

[2-1219.] 2-1224. Audit reports.

(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] § 2-1246 of this
[article] SUBTITLE, 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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