(a) An examination conducted by the Office of Legislative Audits shall generally be made at the offices of the State unit, county officer or unit, corporation, association, or local school system that is subject to examination.
(b) (1) If considered appropriate and after consultation with the unit or body being examined, the Legislative Auditor may authorize all or a portion of an examination to be conducted at the offices of the Office of Legislative Audits.
(2) Before the original or only copy of any record is removed from the State unit’s premises, the prior approval of the State unit for the removal is required.
Structure Maryland Statutes
Subtitle 12 - Staff and Services -- Department of Legislative Services
Part IV - Office of Legislative Audits
Section 2-1217 - Office of Legislative Audits Established
Section 2-1218 - Legislative Auditor
Section 2-1219 - Additional Staff
Section 2-1219.1 - "Examination" Defined
Section 2-1220 - Required and Authorized Audits
Section 2-1221 - Scope of Audit
Section 2-1222 - Place of Audits
Section 2-1223 - Audit Procedures
Section 2-1223.1 - Communicating Preliminary Findings of Examination
Section 2-1224 - Audit Reports
Section 2-1225 - Reports on Violations and Defaults