Office of the Legislative Auditor General Authority

The legislative auditor shall have authority to conduct audits of any funds, functions, and accounts in any branch, department, agency or political subdivision of the state and...shall report to and be answerable only to the Legislature.

(6)(a) The office shall: conduct comprehensive and special purpose audits, examinations, investigations, or reviews of entity funds, functions, and accounts;

(8) notwithstanding any other provision of law, [auditees shall] provide the office with access to information, materials, or resources the office determines are necessary to conduct an audit, examination, investigation, or review

(1)(c) A governmental entity may provide a record that is private, controlled, or protected to another governmental entity...if the requesting entity is authorized by state statute to conduct an audit and the record is needed for that purpose...

(6)(a) An entity receiving a record ... is subject to the same restrictions on disclosure of the record as the originating entity.

(a) In response to a request for a record, a governmental entity may not provide a record that it has received ... as a shared record.

(b) [In that event] the governmental entity shall: deny the records request; and inform the person making the request of the identity of the governmental entity from which the shared record was received.