54-10-26. State auditor's working papers.
432 words·~2 min read·
/nd/title-54/chapter-54-10-state-auditor/54-10-26·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
1. Except as provided in this section, working papers of the state auditor are not public
records and are exempt from section 44-04-18. Working papers include records kept
by the auditor of the procedures applied, the tests performed, the information obtained,
draft audit reports, and the pertinent conclusions reached in the engagement. Working
papers may be, at the discretion of the state auditor and unless otherwise prohibited
by law, made available for inspection.
2. Except as provided in subsection 3, a draft audit report released to the governing body
or management of the audited entity is confidential until the final audit report is issued
or work ceases on the audit at which time the audit report becomes an open record.
3. Except as provided in this subsection, a draft audit report for an audit completed in
accordance with performance auditing standards contained in government auditing
standards issued by the comptroller general of the United States to provide an
independent assessment of the performance and management of a program released
to the governing body or management of the audited entity is confidential until the final
version of the audit report is an open record. After the auditor receives the audited
entity's response to the draft report, the auditor shall complete the audit report, which
is then deemed a preliminary audit report. The auditor shall provide the preliminary
audit report and the audited entity's response to the legislative audit and fiscal review
committee for a seven-day review period, except the auditor may not provide any
information that is confidential under subsection 2 of section 54-10-25. During the
review period, the preliminary audit report and the response may not be provided to
any other person except by the legislative audit and fiscal review committee as
necessary to perform the committee's duties as described in section 54-35-02.2. At the
end of the review period, the preliminary audit report is deemed a final audit report,
and the final audit report and the audited entity's response are open records. Reports
for audits performed under subdivision f of subsection 1 of section 54-10-01 or
subdivision a of subsection 2 of section 54-10-01 are not subject to this subsection.
4. The respective working papers of an issued audit report or an audit report presented to
the legislative audit and fiscal review committee are open records unless the state
auditor declares all or a portion of the working papers confidential. The declaration of
confidentiality must state the reason for the confidentiality and the date, as can best be
reasonably determined at the time, when the working papers will be made public.