All records of the city which are permitted to be closed records by reason of the Sunshine Law or by any other state law or by any statute or regulation of the United States Government shall be maintained as closed records. No such closed record shall be released to any person who is not a part of the city government, except that the city’s auditor may see such records as are reasonably necessary to prepare an audit report as requested by the city and the city’s attorney may see such records as are reasonably necessary to represent the city. Requests that closed records be opened to public inspection will be considered on a case-by-case basis by the City Board.