23.0467.01000
Sixty-eighth
Legislative Assembly HOUSE BILL NO. 1226
of North Dakota
Introduced by
Representatives Kempenich, Pyle
Senators Rummel, Schaible
1 A BILL for an Act to amend and reenact section 15-10-44.3 of the North Dakota Century Code,
2 relating to working papers of higher education internal auditors and compliance officers.
3 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
4 SECTION 1. AMENDMENT. Section 15-10-44.3 of the North Dakota Century Code is
5 amended and reenacted as follows:
6 15-10-44.3. Internal auditors'auditor and compliance officer working papers.
7 1. For purposes of this section, "higher:
8 a. "Compliance officer" means the compliance officer of the North Dakota university
9 system.
10 b. "Higher education internal auditor" means an internal auditor of the North Dakota
11 university system and the institutions under the control of the state board of
12 higher education.
13 2. Working papers of a higher education internal auditor or compliance officer are not
14 public records and are exempt from section 44-04-18. Working papers include records
15 kept by a higher education internal auditor or compliance officer of the procedures
16 applied, the tests performed, the information obtained, draft audit and compliance
17 reports, and the pertinent conclusions reached in the audit engagement.
18 3. At the discretion of a higher education internal auditor or compliance officer, working
19 papers of a higher education internal auditor may be made available for inspection. A
20 draft audit or compliance report released to the governing body or management of the
21 audited entity is confidential until the final audit report is issued or work ceases on the
22 auditengagement. The issued audit or compliance report is public information. The
23 working papers of an issued audit or compliance report are public except for any
24 information designated as confidential or exempt from disclosure by state or federal
Page No. 1 23.0467.01000
 Sixty-eighth
Legislative Assembly
1 law. At the discretion of a higher education internal auditor or compliance officer, all or
2 a portion of the working papers of the higher education internal auditor of an issued
3 audit or compliance report may be declared confidential. The declaration of
4 confidentiality must state the reason for the confidentiality and the date, as reasonably
5 may be determined at the time, when the working papers will be made public.
Page No. 2 23.0467.01000


Statutes affected:
INTRODUCED: 15-10-44.3
Enrollment: 15-10-44.3