Maryland § 15-110
Full text of Maryland Maryland Code § 15-110, with citation guidance and answers to common questions.
§ 15-110.
(a) The following persons are subject to an audit of books, accounts, or records:
(1) before the expiration of the period of retention under subsection (c) of this section, a person who submits cost and price information under § 13-220 of this article, if the books, accounts, or records being audited are reasonably connected with the cost and price information;
(2) a contractor or subcontractor under a procurement contract if, from an audit of a cost-type contract, the unit has reason to believe that costs have been inappropriately assigned to the cost-type contract from a fixed-price contract; and
(3) a contractor or subcontractor under a procurement contract that:
(i) was awarded by a method other than competitive sealed bids; and
(ii) is not a firm fixed-price procurement contract.
(b) An audit under this section may be conducted by:
(1) the Department of Legislative Services;
(2) a unit engaged in procurement; or
(3) as authorized by law, any other unit.
(c) A person subject to an audit under subsection (a) of this section shall keep books, accounts, and records for:
(1) at least 3 years after the day on which the person receives final payment under a procurement contract or a subcontract; or
(2) if longer, the period required under the procurement contract.
Frequently Asked Questions About Maryland § 15-110
What does Maryland Code § 15-110 cover?
Section 15-110 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 15-110?
A common citation format is "Maryland Code § 15-110" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 15-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.