From the Ellettsville Journal:
Q: A township trustee wants to have an executive session to discuss a recent audit on the township. Can that be discussed in a closed session?
A: It depends on who conducted the audit.
A state board of accounts audit is a confidential record until it is officially filed by the auditor with the state Board of Accounts. This means the township advisory board could hold an executive discussion to discuss records declared confidential by state law. See IC 5-14-1.5-6.1(b)(7).
If it’s an audit performed by someone else, probably at request of trustee or advisory board, then it’s not a record declared confidential, and there isn’t a basis for an executive session.
One other possibility could be an executive session to receive information about alleged misconduct of an employee where part of the audit was presented as evidence of wrong doing. That would be under IC 5-14-1.5-6.1(b)(6).
Contact Steve Key, HSPA executive director and general counsel, with media law questions at firstname.lastname@example.org or (317) 624-4427.