Maryland State Government Section 2-1222

      (a)      An audit or review conducted by the Office of Legislative Audits shall generally be made at the offices of the State unit, county officer or unit, corporation, or association that is subject to audit or review.

      (b)      (1)      If considered appropriate and after consultation with the State unit being audited or reviewed, the Legislative Auditor may authorize all or a portion of an audit or review 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.