Chapter 539
H.P. 1651 - L.D. 2289
PART S
Sec. S-1. 5 MRSA §1541, sub-§10-B  is enacted to read:
10-B. Confidentiality of internal audit working papers belonging to the Office of the State Controller.
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Prior to the release of a final audit or investigation report and in the sole discretion of the State Controller, to disclose internal audit working papers to the department, commission or agency subject to the audit or investigation and to other auditors or law enforcement when such disclosure will not prejudice the audit or investigation. Except as provided in this subsection, internal audit working papers are confidential and may not be disclosed to any person. After release of the final audit or investigation report, internal audit working papers may be released as necessary to: A. The department, commission or agency that was subject to the audit or investigation;
B. A federal agency providing a grant to the audited entity;
C. Law enforcement agencies for the purpose of criminal law enforcement or investigations; and
D. Other auditors in their work, including but not limited to the State Auditor;