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A BILL TO BE ENTITLED
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AN ACT
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relating to public access to the audit records of certain |
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governmental entities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle A, Title 5, Government Code, is amended |
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by adding Chapter 561 to read as follows: |
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CHAPTER 561. AUDIT RECORDS |
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Sec. 561.001. DEFINITIONS. In this chapter: |
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(1) "Audit" includes: |
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(A) a financial audit described by Section |
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321.0131; |
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(B) a compliance audit described by Section |
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321.0132; |
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(C) an economy and efficiency audit described by |
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Section 321.0133; |
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(D) an effectiveness audit described by Section |
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321.0134; |
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(E) an investigation described by Section |
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321.0136; or |
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(F) an internal or independent external audit |
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initiated or commissioned by the governing body of a governmental |
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entity described by Subdivision (2)(B), (C), or (D) or the chief |
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executive of a division or department of a governmental entity |
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described by Subdivision (2)(B), (C), or (D). |
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(2) "Governmental entity" means: |
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(A) a board, commission, department, committee, |
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institution, agency, or office that is within or is created by the |
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executive or legislative branch of state government and that is |
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directed by one or more elected or appointed members; |
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(B) a county commissioners court in the state; |
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(C) a municipal governing body in the state; or |
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(D) a deliberative body that has rulemaking or |
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quasi-judicial power and that is classified as a department, |
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agency, or political subdivision of a county or municipality. |
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(3) "Records" does not include audit working papers as |
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defined by Section 552.116. |
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Sec. 561.002. AUDIT RECORDS. (a) A governmental entity |
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shall: |
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(1) make the records relating to any audit of the |
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governmental entity, including any final report, available to the |
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public on request; and |
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(2) not later than the 30th day after the date the |
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audit is completed, post the final report for the audit: |
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(A) on the governmental entity's Internet |
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website; or |
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(B) if the governmental entity does not have an |
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Internet website, on a publicly accessible Internet website. |
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(b) A governmental entity may redact any confidential |
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information from the report as necessary to comply with state or |
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federal law. |
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(c) A governmental entity that, without good cause, fails to |
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comply with this chapter is liable to a person for any reasonable |
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expenses the person incurs trying to access the audit records, |
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including reasonable attorney's fees. |
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SECTION 2. (a) Except as provided by Subsection (b) of this |
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section, Chapter 561, Government Code, as added by this Act, |
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applies only to an audit performed on or after the effective date of |
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this Act. |
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(b) Section 561.002(a)(1), Government Code, as added by |
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this Act, applies to an audit performed before, on, or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2021. |