Maryland State Government Section 2-1225
§ 2-1225.
(a) (1) In addition to the report under § 2-1224 of this subtitle, the Legislative Auditor shall report an apparent violation of any law on use of State funds by the unit of the State government or other body that is audited or reviewed.
(2) A report under this subsection shall be submitted to:
(i) the Joint Audit Committee;
(ii) the Executive Director;
(iii) the unit or body that is the subject of the report; and
(iv) the Office of the Attorney General.
(b) (1) If the Legislative Auditor discovers any alleged criminal violation by a person during the course of an audit, review, or investigation, the Legislative Auditor shall report the alleged violation to the Attorney General and an appropriate State's Attorney.
(2) A report under this subsection shall ask the Attorney General and State's Attorney to take appropriate action.
(3) Unless the Attorney General or State's Attorney decides to prosecute an alleged criminal violation reported under this subsection, the Attorney General and State's Attorney shall keep the report of the Legislative Auditor under this subsection confidential.
(4) The Attorney General may investigate and prosecute any alleged criminal violation reported under this subsection and has all the powers and duties of a State's Attorney, including the use of a grand jury in any county or Baltimore City, to investigate and prosecute the alleged violation.
(c) (1) The Office of the Attorney General shall respond, in writing, to a report received from the Legislative Auditor under this section.
(2) The response of the Attorney General shall include what actions, if any, were taken as a result of the findings of the Legislative Auditor.
(3) The response of the Attorney General shall be submitted to:
(i) the Joint Audit Committee;
(ii) the Executive Director;
(iii) the unit or body that is the subject of the report; and
(iv) the Legislative Auditor.
