3. Confidentiality of audit working papers. Except as provided in this subsection, audit working papers are confidential and may not be disclosed to any person. Prior to the release of the final audit or investigation report, the Auditor has sole discretion to disclose audit working papers to the department, commission or agency subject to the audit or investigation when such disclosure will not prejudice the audit or investigation. After release of the final audit or investigation report, working papers may be released as necessary to: The Auditor has sole discretion to disclose audit working papers to the public at such time as the Auditor determines prudent whether before or after the final audit report.__ Confidential audit work papers may be released to the entities listed in this subsection without any breach of confidentiality or change in their nonpublic status:

A. The department, commission or agency that was subject to the audit or investigation;

B. Federal agencies providing a grant to the audited entity;

C. Law enforcement agencies for the purpose of criminal law enforcement or investigations; or

D. Other auditors in their work reviewing the Department of Audit.;

E.__The Office of the State Controller;

F.__The Office of the Treasurer of State;

G.__A department, commission or agency, not the subject of the audit or investigation, that is directly affected by the audit working paper; or

H.__A department, commission or agency, not the subject of the audit or investigation, when the subject department, commission or agency agrees to the release.

Sec. 6. 5 MRSA §244-C, sub-§4 is enacted to read:

4.__Confidentiality of tips or complaints.__Notwithstanding Title 1, section 402 and any other state law regarding public records, all investigatory records of the Department of Audit, including any tips, complaints or information provided by an individual, pertaining to possible violations of statute, rule or regulation are deemed nonpublic.