ND HB1226

Amends North Dakota Century Code section 15-10-44.3 to clarify definitions of "compliance officer" (of the North Dakota university system) and "higher education internal auditor" (of the North Dakota university system and institutions under the state board of higher education).

Designates working papers of higher education internal auditors and compliance officers as non-public records exempt from public records disclosure requirements, including procedures, tests, information obtained, draft reports, and conclusions reached in audits.

Allows internal auditors and compliance officers discretionary authority to make working papers available for inspection and declares draft audit or compliance reports confidential until final audit report issuance or work cessation.

Establishes that issued audit or compliance reports are public information, with working papers from issued reports remaining public except for information designated confidential or exempt by state or federal law.

Permits internal auditors and compliance officers to declare all or portions of working papers from issued audits as confidential, requiring a statement of reasons and a projected date when the working papers will be released to the public.