Article - State Government
(a) (1) Except
as prohibited by the federal Internal Revenue Code, during an examination,
the employees or authorized representatives 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 examination authorized under 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.
(3) The employees
or authorized representatives of the Office of Legislative Audits
shall have access to and may inspect the records, including those
that are confidential by law, of:
(i) any local school
system to perform the audits authorized under § 2–1220
of this subtitle or in accordance with a request for information as
provided in § 5–114(d) of the Education Article; and
(ii) the Board
of Liquor License Commissioners for Baltimore City to perform the
audits authorized under § 2–1220(f) of this subtitle.
(b) Each officer
or employee of the unit or body that is subject to examination shall
provide any information that the Legislative Auditor determines to
be needed for the examination of that unit or body, or of any matter
under the authority of the Office of Legislative Audits, including
information that otherwise would be confidential under any provision
(c) (1) The
Legislative Auditor may issue process that requires an official who
is subject to examination to produce a record that is needed for the
(2) The process
shall be sent to the sheriff for the county where the official is
(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 examination, a
circuit court may issue an order directing compliance with the process
or compelling that the information requested be provided.