21.0841.01000
Sixty-seventh
Legislative Assembly HOUSE BILL NO. 1346
of North Dakota
Introduced by
Representative Kempenich
1 A BILL for an Act to create and enact a new section to chapter 15-10 of the North Dakota
2 Century Code, relating to working papers of higher education internal auditors.
3 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
4 SECTION 1. A new section to chapter 15-10 of the North Dakota Century Code is created
5 and enacted as follows:
6 Internal auditors' working papers.
7 For purposes of this section, "higher education internal auditor" means an internal auditor of
8 the North Dakota university system and the institutions under the control of the state board of
9 higher education. Working papers of a higher education internal auditor are not public records
10 and are exempt from section 44-04-18. Working papers include records kept by a higher
11 education internal auditor of the procedures applied, the tests performed, the information
12 obtained, draft audit reports, and the pertinent conclusions reached in the audit engagement. At
13 the discretion of a higher education internal auditor, working papers of a higher education
14 internal auditor may be made available for inspection. A draft audit report released to the
15 governing body or management of the audited entity is confidential until the final audit report is
16 issued or work ceases on the audit. The issued audit report is public information. The working
17 papers of an issued audit report are public except for any information designated as confidential
18 or exempt from disclosure by state or federal law. At the discretion of a higher education internal
19 auditor, all or a portion of the working papers of the higher education internal auditor of an
20 issued audit report may be declared confidential. The declaration of confidentiality must state
21 the reason for the confidentiality and the date, as reasonably may be determined at the time,
22 when the working papers will be made public.
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