41-735. Internal audit; authority to examine records; divulgence of restricted information; violation; classification; public records exception
A. Except as provided in subsection C, the department shall have access to, and authority to examine, any and all books, accounts, reports, vouchers, correspondence files and other records, bank accounts, money and other property of any state agency, whether created by the constitution or otherwise. An officer or employee of any such agency, having such records under his control, shall permit access to and examination thereof upon the request of the director or his authorized representative. Any officer or person who knowingly fails or refuses to permit such access and examination is guilty of a class 2 misdemeanor.
B. If the director or any member of his staff or other employee 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 he is guilty of a class 5 felony.
C. Books, accounts, reports or other records which are prescribed confidential with limited access by either state or federal law are not subject to examination under this section.
D. Draft working papers and other draft audit files maintained by the department are not public records and are exempt from title 39, chapter 1. The information contained in draft working papers and draft audit files prepared pursuant to a specific audit is not subject to disclosure, except to the attorney general or to any county attorney in connection with an investigation made or action taken in the course of their official duties. On completion and issuance of the final audit report, draft working papers and draft audit files become public records.