(a) The legislative audit division shall keep a complete file of all audit reports, performance review reports, and other reports or releases issued by the division, and a complete file of audit work papers, performance review work papers, and other related supportive material. The division shall also keep a complete and accurate record of all fiscal transactions involving the division. Audit records and performance review records are confidential, and audit reports and performance review reports are confidential unless the report has been approved for release under AS 24.20.311.(b) The legislative finance division shall keep a complete file of all budget reports and other reports or releases issued by the division and a complete and accurate record of all fiscal transactions involving the division.
