§ 2-1223. Audit procedures
West's Annotated Code of MarylandState GovernmentEffective: July 1, 2020
Effective: July 1, 2020
MD Code, State Government, § 2-1223
§ 2-1223. Audit procedures
(a)(1) Except as prohibited by the federal Internal Revenue Code, 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.
(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 of law.
(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 examination.
Credits
Added as State Government § 2-1218 by Acts 1984, c. 284, § 1, eff. Oct. 1, 1984. Amended by Acts 1992, c. 598, § 1, eff. July 1, 1992. Renumbered as State Government § 2-1223 by Acts 1997, c. 635, § 2, eff. July 1, 1997; Acts 1997, c. 636, § 2, eff. July 1, 1997. Amended by Acts 1997, c. 635, § 2, eff. July 1, 1997; Acts 1997, c. 636, § 2, eff. July 1, 1997; Acts 2006, c. 512, § 1, eff. Oct. 1, 2006; Acts 2009, c. 60, § 5, eff. April 14, 2009; Acts 2011, c. 263, § 1, eff. Oct. 1, 2011; Acts 2017, c. 524, § 1, eff. Oct. 1, 2017; Acts 2017, c. 811, § 1, eff. May 27, 2017; Acts 2017, c. 812, § 1, eff. May 27, 2017; Acts 2018, c. 281, § 2, eff. July 1, 2018; Acts 2020, c. 535, § 1, eff. July 1, 2020.
MD Code, State Government, § 2-1223, MD STATE GOVT § 2-1223
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document |