| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to public access to the audit records of certain |
|
|
governmental entities. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subtitle A, Title 5, Government Code, is amended |
|
|
by adding Chapter 561 to read as follows: |
|
|
CHAPTER 561. AUDIT RECORDS |
|
|
Sec. 561.001. DEFINITIONS. In this chapter: |
|
|
(1) "Audit" includes: |
|
|
(A) a financial audit described by Section |
|
|
321.0131; |
|
|
(B) a compliance audit described by Section |
|
|
321.0132; |
|
|
(C) an economy and efficiency audit described by |
|
|
Section 321.0133; |
|
|
(D) an effectiveness audit described by Section |
|
|
321.0134; |
|
|
(E) an investigation described by Section |
|
|
321.0136; or |
|
|
(F) an internal or independent external audit |
|
|
initiated or commissioned by the governing body of a governmental |
|
|
entity described by Subdivision (2)(B), (C), or (D) or the chief |
|
|
executive of a division or department of a governmental entity |
|
|
described by Subdivision (2)(B), (C), or (D). |
|
|
(2) "Governmental entity" means: |
|
|
(A) a board, commission, department, committee, |
|
|
institution, agency, or office that is within or is created by the |
|
|
executive or legislative branch of state government and that is |
|
|
directed by one or more elected or appointed members; |
|
|
(B) a county commissioners court in the state; |
|
|
(C) a municipal governing body in the state; or |
|
|
(D) a deliberative body that has rulemaking or |
|
|
quasi-judicial power and that is classified as a department, |
|
|
agency, or political subdivision of a county or municipality. |
|
|
(3) "Records" does not include audit working papers as |
|
|
defined by Section 552.116. |
|
|
Sec. 561.002. AUDIT RECORDS. (a) A governmental entity |
|
|
that is the subject of an audit shall: |
|
|
(1) make the records relating to the audit, including |
|
|
any final report, available to the public on request under Chapter |
|
|
552; and |
|
|
(2) not later than the 30th day after the date the |
|
|
audit is completed, post the final report for the audit: |
|
|
(A) on the governmental entity's Internet |
|
|
website; or |
|
|
(B) if the governmental entity does not have an |
|
|
Internet website, on a publicly accessible Internet website. |
|
|
(b) A governmental entity may redact any confidential |
|
|
information from the report as necessary to comply with state or |
|
|
federal law, including any information that is confidential or not |
|
|
subject to disclosure under Chapter 552. |
|
|
(c) A governmental entity that, without good cause, fails to |
|
|
comply with this chapter is liable to a person for any reasonable |
|
|
expenses the person incurs trying to access the audit records, |
|
|
including reasonable attorney's fees. |
|
|
SECTION 2. (a) Except as provided by Subsection (b) of this |
|
|
section, Chapter 561, Government Code, as added by this Act, |
|
|
applies only to an audit performed on or after the effective date of |
|
|
this Act. |
|
|
(b) Section 561.002(a)(1), Government Code, as added by |
|
|
this Act, applies to an audit performed before, on, or after the |
|
|
effective date of this Act. |
|
|
SECTION 3. This Act takes effect September 1, 2023. |