However, this exemption only applies to the Legislative Auditor. Any copies of the draft audit report in the possession of the auditee (i.e., the local entity), are subject to being produced under the Public Records Law, unless the auditee has its own exemption. The auditee should consult with its attorney to determine whether any such exemption from the Public Records Law exists.

Until the audit is accepted and issued by the Legislative Auditor it is a “draft audit report.” Once the audit reports are released pursuant to R.S. 24:513(G), they become public records in accordance with R.S. 44:4(6).