A log or record shall be maintained for each pupil’s record which lists all persons, agencies, or organizations requesting or receiving information from the record and the legitimate interests therefor. Such listing need not include:
(a)
Parents or pupils to whom access is granted pursuant to Section 49069 or paragraph (6) of subdivision (a) of Section 49076;
(b)
Parties to whom directory information is released pursuant to Section 49073;
(c)
Parties to whom written consent has been executed by the parent pursuant to Section 49075; or
(d)
School officials or employees having a legitimate educational interest pursuant to paragraph (1) of subdivision (a) of Section 49076.
The log or record shall be open to inspection only by a parent and the school official, or his designee, responsible for the maintenance of pupil records, and to the Comptroller General of the United States, the Secretary of Health, Education, and Welfare, and administrative head of an education agency as defined in Public Law 93-380, and state educational authorities as a means of auditing the operation of the system.