1. The Administrator shall keep or cause to be kept a complete file of copies of all reports of audits, examinations, investigations and all other reports or releases issued by the Administrator.
2. All working papers from an audit are confidential and may be destroyed by the Administrator 5 years after the report is issued, except that the Administrator:
(a) Shall release such working papers when subpoenaed by a court of competent jurisdiction or when required to do so pursuant to NRS 239.0115;
(b) Shall make such working papers available to the Legislative Auditor upon his or her request; and
(c) May make such working papers available for inspection by an authorized representative of any other governmental entity for a matter officially before him or her.
(Added to NRS by 1999, 2889; A 2007, 2090)