By Madla S.B. No. 796
77R4818 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 certain audit working papers.
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 of an audit of the state auditor or the auditor
1-9 of a state agency or institution of higher education as defined by
1-10 Section 61.003, Education Code, is excepted from the requirements
1-11 of Section 552.021.
1-12 (b) An audit working paper of an auditor of a political
1-13 subdivision of this state is excepted from the requirements of
1-14 Section 552.021 if the audit is conducted in accordance with
1-15 generally accepted auditing standards as prescribed by the American
1-16 Institute of Certified Public Accountants, the Governmental
1-17 Accounting Standards Board, the United States General Accounting
1-18 Office, or another professionally recognized entity that prescribes
1-19 auditing standards.
1-20 (c) If information in an audit working paper is also
1-21 maintained in another record, that other record is not excepted
1-22 from the requirements of Section 552.021 by this section.
1-23 (d) [(b)] In this section:
1-24 (1) "Audit" means an audit authorized or required by a
2-1 statute of this state or the United States and includes an
2-2 investigation.
2-3 (2) "Audit working paper" includes all information,
2-4 documentary or otherwise, prepared or maintained in conducting an
2-5 audit or preparing an audit report, including:
2-6 (A) intra-agency and interagency communications;
2-7 and
2-8 (B) drafts of the audit report or portions of
2-9 those drafts.
2-10 SECTION 2. This Act takes effect immediately if it receives
2-11 a vote of two-thirds of all the members elected to each house, as
2-12 provided by Section 39, Article III, Texas Constitution. If this
2-13 Act does not receive the vote necessary for immediate effect, this
2-14 Act takes effect September 1, 2001.