By Keel                                               H.B. No. 1220
         76R2238 JD-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the exception to disclosure under the public
 1-3     information law of  audit working papers and draft audit reports.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 552.116, Government Code, is amended to
 1-6     read as follows:
 1-7           Sec. 552.116. EXCEPTION:  AUDIT WORKING PAPERS.  (a)  An
 1-8     audit working paper or draft audit report of the state auditor or
 1-9     of another state  agency or institution of higher education as
1-10     defined by Section 61.003, Education Code, is excepted from the
1-11     requirements of Section 552.021.
1-12           (b)  An audit working paper or draft audit report of an
1-13     auditor of a political subdivision of this state is excepted from
1-14     the requirements of  Section 552.021 if the audit is conducted in
1-15     accordance with generally accepted auditing standards as prescribed
1-16     by the American Institute of Certified Public Accountants, the
1-17     Governmental Accounting Standards Board, the United States General
1-18     Accounting Office, or another professionally recognized entity that
1-19     prescribes auditing standards.
1-20           SECTION 2.  The importance of this legislation and the
1-21     crowded condition of the calendars in both houses create an
1-22     emergency and an imperative public necessity that the
1-23     constitutional rule requiring bills to be read on three several
1-24     days in each house be suspended, and this rule is hereby suspended,
 2-1     and that this Act take effect and be in force from and after its
 2-2     passage, and it is so enacted.