Maryland Code § SG-2-1226

Section SG-2-1226
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(a) Except as provided in § 2-1225 of this subtitle and subsection (b) of this
section, information that an employee or authorized representative of the Office of
Legislative Audits obtains during an examination or in relation to an act or allegation
of fraud, waste, or abuse:
(1) is confidential; and
(2) may not be disclosed except to another employee or authorized
representative of the Office of Legislative Audits.
(b) The Legislative Auditor may authorize the disclosure of information
obtained during an examination or in relation to an act or allegation of fraud, waste,
or abuse 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 examination and who provide justification for the
specific information requested; or
(3) the Joint Audit and Evaluation 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 or authorized representative obtains during an examination also is
confidential under another law, the employee, authorized representative, 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.

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