Place of audits

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

    (b)    (1)    If considered appropriate and after consultation with the unit or body being examined, the Legislative Auditor may authorize all or a portion of an examination 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.


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