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auditor's authority. Audit work papers and other evidence and related supportive material directly <br />pertaining to the work of that auditor's office shall be retained in accordance with Chapter 132 of <br />the General Statutes. To promote cooperation. and avoid unnecessary duplication of audit effort, <br />audit work papers related to issued audit reports shall be, unless otherwise prohibited by law, <br />made available for inspection by duly authorized representatives of the State and federal <br />governments in connection with some matter officially before them. Except as otherwise <br />provided in this subsection, or upon subpoena issued by a duly authorized court or court official, <br />audit work papers shall be kept confidential and shall not be open to examination or inspection <br />under ~'~i-~-G.S. 132-6 until completion of the audit report that is based on the working <br />paper__Audit reports and the working- papers on which they are based shall be public records <br />subject to examination and inspection to the extent that they do not include information that, <br />under State l~aw~law, is confidential and exempt from Chapter 132 of the General Statutes or <br />would compromise the security systems of The University of North Carolina. At the time that, <br />audit working, papers are made available for public examination or inspection the custodian of <br />the audit working paper may redact the name and personally identi ing information of a person <br />who has initiated an allegation of i) a violation of State or federal law or rule or regulation; (ii) <br />fraud• ,iii) misappropriation of State resources• (iv) substantial and specific dander to the public <br />health and safe or (v) gross mismanagement gross waste of monies, or gross abuse of <br />authori if that person requests that the person's name and personally identifying information be <br />kept confidential." <br />SECTION 4. This act is effective when it becomes law, and Sections 2 and 3 apply <br />to public records existing before, on, or after that date. <br />In the General Assembly read three times and ratified this the 26th day of July, 2007. <br />s/Beverly E. Perdue <br />President of the Senate <br />s/ Joe Hackney <br />Speaker of the House of Representatives <br />s/ Michael F. Easley <br />Governor <br />Approved 6:08 p.m. this 19th day of August, 2007 <br />