41-1279.04. Authority to examine records; violation; classification; attorney general supervision

A. The auditor general or the auditor general's authorized representatives, in the performance of official duties, shall have access to employees and the authority to examine any and all books, accounts, reports, vouchers, correspondence files and other records, bank accounts, criminal history record information as defined in section 41-1701 and in accordance with section 41-1750, monies and other property of any state agency, board, commission, department, institution, program, advisory council or committee or political subdivision of this state, whether created by the constitution or otherwise, or such documents and property of a contractor relating to a contract with this state pursuant to section 35-214. Any such agency or political subdivision, having such records under the officer's or employee's control, shall allow access to and examination of the records on the request of the auditor general or the auditor general's authorized representative.

B. For the purpose of complying with section 41-1279.03, subsection A, paragraphs 4 and 9, the auditor general or the auditor general's authorized representative, in the performance of official duties, may attend executive sessions of the governing body of any state agency or school district in this state.

C. For the purpose of auditing the department of revenue, the auditor general and the auditor general's authorized representatives have access to state tax returns, except that a report of the auditor general shall not violate the confidentiality of state tax laws.

D. For the purpose of complying with subsection A of this section, all officers of any state agency, board, commission, department, institution, program, advisory council or committee or political subdivision of this state shall provide reasonable space for auditor general staff and make records available, in the form and at the time prescribed.

E. Any officer or person who knowingly fails or refuses to allow access and examination pursuant to this section or knowingly obstructs or misleads the auditor general in the execution of the auditor general's duties is guilty of a class 2 misdemeanor.

F. The attorney general shall supervise the prosecution of all offenders under this section.