Maryland State Government Section 2-1226

      (a)      Except as provided in § 2-1225 of this subtitle and subsection (b) of this section, information that an employee of the Office of Legislative Audits obtains during an audit or review:

            (1)      is confidential; and

            (2)      may not be disclosed except to another employee of the Office of Legislative Audits.

      (b)      The Legislative Auditor may authorize the disclosure of information obtained during an audit or review only to the following:

            (1)      another employee of the Department, with the approval of the Executive Director;

            (2)      federal, State, or local officials, or their auditors, who provide evidence to the Legislative Auditor that they are performing investigations, studies, or audits related to that same audit or review and who provide justification for the specific information requested; or

            (3)      the Joint Audit Committee, if necessary to assist the Committee in reviewing a report issued by the Legislative Auditor.

      (c)      Except as provided in § 2-1225 of this subtitle, if information that an employee obtains during an audit or review also is confidential under another law, the employee or the Legislative Auditor may not include in a report or otherwise use the information in any manner that discloses the identity of any person who is the subject of the confidential information.