13.392 INTERNAL AUDITING DATA.
Subdivision 1. Confidential data or protected nonpublic data.
Data, notes, and
preliminary drafts of reports created, collected, and maintained by the internal audit offices of
state agencies and political subdivisions, or persons performing audits for state agencies and
political subdivisions, and relating to an audit or investigation are confidential data on individuals
or protected nonpublic data until the final report has been published or the audit or investigation is
no longer being pursued actively, except that the data shall be disclosed as required to comply
. This section does not limit in any way:
(1) the state auditor's access to government data of political subdivisions or data, notes, or
preliminary drafts of reports of persons performing audits for political subdivisions; or
(2) the public or a data subject's access to data classified by section
Subd. 2. Private data on individuals.
Data on an individual supplying information for an
audit or investigation, that could reasonably be used to determine the individual's identity, are
private data on individuals if the information supplied was needed for an audit or investigation
and would not have been provided to the internal audit office or person performing audits without
an assurance to the individual that the individual's identity would remain private.
History: 1989 c 351 s 11; 1998 c 371 s 3,22