North Dakota House Bill HB1226

North Dakota 2023-2024 Regular Session

• Introduced: 1/9/23
• Refer: 1/9/23
• Report Pass: 1/19/23
• Engrossed: 1/24/23
• Refer: 2/10/23
• Report Pass: 3/8/23
• Enrolled: 3/13/23
• Passed: 3/17/23

Caption

Working papers of higher education internal auditors and compliance officers.

Impact

The implications of this bill are substantial as it shifts the transparency landscape concerning audits within the higher education system. By exempting working papers from public records laws, it limits public access to potentially sensitive audit information. This change is designed to foster an environment where internal auditors and compliance officers can perform their duties without the pressure of public scrutiny, which proponents argue leads to more thorough and candid evaluations.

Summary

House Bill 1226 amends section 15-10-44.3 of the North Dakota Century Code, specifically relating to the working papers of higher education internal auditors and compliance officers. The bill stipulates that these working papers will not be classified as public records, thus granting a level of confidentiality to the documentation generated by these auditors. This measure aims to protect sensitive information while allowing for accountability within higher education institutions in North Dakota.

Sentiment

General sentiment surrounding HB 1226 appears to lean positively among those advocating for internal compliance and audit processes. Supporters believe the bill enhances the ability of auditors to conduct in-depth reviews by safeguarding preliminary findings from public disclosure. However, this sentiment may come with reservations from transparency advocates who argue that such confidentiality may hinder public oversight and accountability in higher education governance.

Contention

Notable points of contention arise from the balance between confidentiality and public interest. Critics of the bill might argue that exempting working papers from public access could lead to a lack of accountability within higher education institutions. They may raise concerns regarding the potential for unaddressed misconduct or failure to enact necessary reforms since public scrutiny is diminished. The debates around this bill reflect ongoing tensions between the need for transparency in public institutions and the desire to protect sensitive information related to internal audits.