(a)    (1)    The Office shall conduct a performance evaluation of units of State government, in accordance with the work plan developed by the Director in consultation with the Joint Audit and Evaluation Committee.

(2)    An agency or a program may be evaluated separately or as part of a larger organizational unit of State government.

(3)    In addition to the performance evaluations conducted under paragraph (1) of this subsection, the Office:

(i)    may conduct a performance evaluation of a unit on a request by the Legislative Auditor; and

(ii)    shall conduct a performance evaluation of a unit:

1.    when directed by the Joint Audit and Evaluation Committee or the Executive Director; or

2.    when otherwise required by law.

(4)    (i)    When directed by the Joint Audit and Evaluation Committee, the Executive Director, or the Director, the Office shall conduct a separate investigation of an act or allegation of fraud, waste, or abuse in the obligation, expenditure, receipt, or use of State resources.

(ii)    The Director shall determine whether an investigation shall be conducted in conjunction with an audit undertaken in accordance with Part IV of this subtitle or separately.

(b)    In addition to the performance evaluations conducted under subsection (a) of this section, the Office may conduct performance evaluations in accordance with the Maryland Program Evaluation Act.

(c)    The Joint Audit and Evaluation Committee may direct the Office to:

(1)    conduct an assessment or a scoping performance evaluation of a unit of State government in order to determine whether the unit should undergo a more comprehensive performance evaluation under this part; and

(2)    based on the findings of the assessment or scoping preliminary evaluation conducted under item (1) of this subsection, waive the unit from a more comprehensive performance evaluation under this part.

(d)    If directed by the Joint Audit and Evaluation Committee, the Office shall conduct a performance evaluation of a corporation or an association to which the General Assembly has appropriated money or that has received funds from an appropriation from the State Treasury.

(e)    (1)    If directed by the Joint Audit and Evaluation Committee, the Executive Director, the Director, or when otherwise required by law, the Office shall conduct a performance evaluation of a local school system.

(2)    A performance evaluation conducted under paragraph (1) of this subsection may be performed concurrently with or separately from an audit conducted by the Office of Legislative Audits in accordance with § 2–1220 of this subtitle.

(3)    The Office shall provide information regarding the performance evaluation process to the local school system before the performance evaluation is conducted.