SRC-BWC S.B. 796 77(R)   BILL ANALYSIS


Senate Research Center   S.B. 796
77R4818 JD-FBy: Madla
State Affairs
3/23/2001
As Filed


DIGEST AND PURPOSE 

Currently, audit working papers of the state auditor are statutorily
excepted from the disclosure requirements of the Open Records Act.  In
addition, the Texas attorney general has issued opinions confirming that
this exception is necessary to perform the law enforcement duties of the
state auditor's office.  Although the statutory law enforcement duties of a
county auditor, and auditors of other political subdivisions, require the
same level of security that is necessary and granted to the state auditor,
current law does not exempt the audit working papers of a county auditor
from these disclosure requirements. As a result, auditors of political
subdivisions must seek an attorney general opinion on each open records
request for audit working papers despite the fact that the attorney general
has consistently issued opinions finding that audit working papers are not
subject to these disclosure requirements.  The purpose of this bill is to
provide the same statutory exemption to auditors of political subdivisions
that is provided to the state auditor.  As proposed, S.B. 796 exempts the
audit working papers or draft audit report of an auditor of a political
subdivision from the public information disclosure requirements if the
audit is conducted according to generally accepted auditing standards as
prescribed by certain entities. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 552.116, Government Code, to provide that an
audit working paper of an auditor of a political subdivision of this state
is excepted from the requirements of Section 552.021 if the audit is
conducted in accordance with generally accepted auditing standards as
prescribed by the American Institute of Certified Public Accountants, the
Governmental Accounting Standards Board, the United States General
Accounting Office, or another professionally recognized entity that
prescribes auditing standards. 

SECTION 2.  Effective date:  upon passage or September 1, 2001.