ND HB1346

Creates exemption from public records law for working papers of internal auditors at North Dakota university system institutions and state board of higher education entities.

Defines working papers to include procedures applied, tests performed, information obtained, draft audit reports, and conclusions from audit engagements.

Designates draft audit reports as confidential until final audit report is issued or audit work ceases.

Makes issued audit reports public information, while allowing auditors discretion to declare working papers confidential with stated reasons and anticipated public release dates.

Passed House 86-8 and Senate 45-2.