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(a) The books, records, and accounts of all state agencies shall be available to the state internal auditor, whether confidential or not.
(b) The use of any confidential books, records or accounts will only occur subject to the specific procedures that follow:
(1) The state internal auditor is the only person who may obtain confidential state records for the use of the office of the state internal auditor.
(2) The release of designated confidential records shall only occur upon submitting to the agency holding the records a written record request that includes: the period of intended use, purpose for which the recorded information is sought, and the specific people who will utilize the records.
(3) The state internal auditor shall restrict the use of and access to confidential records to described individuals on a need-to-know basis.
(4) All confidential records will be used and stored in a secure area, such that only authorized personnel may have access.
History: Eff. 4/1/74, Register 50
Authority: AS 37.05.020
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Last modified 7/05/2006