A. If a city or town has established the office of city or town auditor, the city or town, by ordinance, may provide that the city or town auditor or the auditor's authorized representative, in the performance of their official duties, examine the minutes of executive sessions of the city or town council or any board, commission or other public body established by the city or town.
B. Working papers and other audit files that are maintained by the city or town auditor are not public records and are exempt from title 39, chapter 1. Any audit report prepared for or presented to a city or town, whether by city or town auditor, the auditor's authorized representative or a consultant, is a public record subject to title 39, chapter 1.