41-1279.05. Confidential records of auditor general; exemptions; divulgence of restricted information; violation; classification
A. Working papers and other audit files maintained by the auditor general are not public records and are exempt from title 39, chapter 1. The information contained in such working papers and audit files prepared pursuant to a specific audit is not subject to disclosure, except to the attorney general and to any county attorney in connection with an investigation made or action taken in the course of their official duties.
B. If the committee approves a special research request, on request for disclosure by the president of the senate or the speaker of the house of representatives, the auditor general shall disclose information contained in the special research request working papers and audit files to the president of the senate or the president's designee, the speaker of the house of representatives or the speaker's designee and the chairman of the joint legislative audit committee for the purpose of overseeing the special research request. Information contained in the special research request working papers and audit files is not a public record, is exempt from title 39, chapter 1 and is not subject to disclosure except as provided in this section. A person shall not further disclose the information that is obtained from the auditor general.
C. If the auditor general, any member of the auditor general's staff, any other employee or any person who has obtained information pursuant to subsection B knowingly divulges or makes known in any manner not permitted by law any particulars of any record, document, or information the disclosure of which is restricted by law, the person is guilty of a class 5 felony.