Plaintiff School District appeals from a declaratory decree and order requiring it to disclose and make available to defendant its substitute teacher roster and other related records pursuant to ORS 192.420.1
The issues are: (1) are the records exempt from disclosure as records pertaining to litigation that “is reasonably likely to occur” under ORS 192.500(l)(a);2 (2) are the records exempt from disclosure as “information submitted to a public body in confidence” under ORS 192.500(2) (c);3 (3) are the records exempt from disclosure as “information of a personal nature” under ORS 192.500(2)(b);4 and (4) if the records are public records not subject to a statutory exemption from disclosure under ORS 192.500, is defendant’s right to inspection limited by any provision of the Public Employe Relations Act (“PERA”), ORS 243.650 et seq.l
*419Defendant requested the pertinent records in January, 1980. Plaintiff denied the request. Defendant then sought the aid of the District Attorney, who, after determining the requested information was a public record, ordered plaintiff to comply with defendant’s request. Plaintiff again refused and filed this suit for declaratory relief. The trial court found that the information was a public record, ORS 192.410,5 and that plaintiff had failed to establish that it was in any way exempt from disclosure. The court ordered plaintiff to disclose the records and make them available to defendant.
Plaintiff contends that the requested records are exempt from disclosure under ORS 192.500(l)(a), which exempts records of a public body pertaining to litigation to which the public body is a party if the complaint has been filed, or if the complaint has not been filed, if the public body shows that such litigation is reasonably likely to occur. The trial court made two findings supporting plaintiffs position:
“5. Litigation is reasonably likely to occur against plaintiff. * * *
“6. The records sought contain data which when disclosed, might reveal a cause of action against plaintiff or the extent or magnitude of a cause of action. The records being sought will materially assist persons' prosecuting such litigation against plaintiff.”
However, the court also found that:
“7. The records sought do not contain data developed or compiled by plaintiff for use in litigation. ” (Emphasis added.)
*420The first issue is whether the court was correct in concluding that the records sought by defendant were not exempt from disclosure under ORS 192.500(l)(a). In construing the exemption, we are guided by the rule that exemptions to statutory requirements are narrowly construed. Morrison v. School District No. 48, 53 Or App 148, 152, 631 P2d 784, rev den 291 Or 893 (1981); see Stivahtis v. Juras, 13 Or App 519, 523, 511 P2d 421 (1973). Although we have not previously construed this litigation exemption, the California Court of Appeals has offered an analysis of a similar exemption in its public records act.6 In State Div. of Indus. Safety v. Superior Court, County of Los Angeles, 43 Cal App 3d 778, 117 Cal Rptr 726, 729 (1975), the court construed the “pertaining to” language in the statute as essentially providing “* * * public agencies with the protection of the attorney-client privilege, including work product, for a limited period while there is ongoing litigation.” Although we do not hold that the Oregon exemption specifically follows every contour of the attorney-client privilege, we think the California approach represents a sound analysis of the litigation exemption. Accordingly, to further the statutory policy that government records be open to the public, we hold that, under ORS 192.500(1)(a), public records are exempt only when the records contain information compiled or acquired by the public body for use in ongoing litigation or, if a complaint has not been filed, if the public body shows that such litigation is “reasonably likely to occur.” See generally 37 Or Op Att’y Gen 1087, 1105 (1976). Here, no ongoing litigation was involved, and we agree with the court’s conclusion that the requested records did not contain information compiled because “litigation [was] reasonably likely to occur. ” (Emphasis added.) Therefore, the court correctly ruled that the records were not “[r]ecords * * * pertaining to litigation.”
Next plaintiff contends that the records are exempt under ORS 192.500(2)(c) as “information submitted to a public body in confidence.” We agree with the trial court’s *421finding that the records sought did not contain information which plaintiff obliged itself not to disclose. Again, construing the exemption narrowly, we conclude that plaintiff has failed to sustain its burden of proof and that the trial court’s conclusion that the records are not exempt from disclosure under ORS 192.500(2) (c) is therefore correct.
With one exception,7 issues raised by plaintiff in its other assignments of error were addressed in Morrison v. School District No. 48, supra. We affirm on those issues, because we find no basis for distinguishing this case from Morrison.
Affirmed.