Maryland Code, State Finance and Procurement § 15-110

(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:

(1) the Department of Legislative Services;

(2) a unit engaged in procurement; or

(3) as authorized by law, any other unit.

(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.