AR SB999

Adds Arkansas Code § 6-60-105 to create exemptions from the Freedom of Information Act for audit-related documents at institutions of higher education.

After an audit report is presented to an institution's governing board, the report and working paper documents become public except for documents already exempt under FOIA and documents disclosing auditing procedures and techniques.

Exempts from public disclosure internal control questionnaires listing accounting and administrative procedures used by auditors and instructions or guidelines provided to auditors about examination procedures.

Before an audit report is presented to the governing board, all working papers are completely exempt from FOIA, including communications, notes, memoranda, preliminary drafts, and other data gathered during audit preparation.

Defines "audit" to include financial audits, performance audits, technology audits, reviews, agreed-upon procedures, compilations, examinations, investigations, and other procedures approved by the institution's governing board.