1-1 By: Madla S.B. No. 796
1-2 (In the Senate - Filed February 20, 2001; February 21, 2001,
1-3 read first time and referred to Committee on State Affairs;
1-4 April 20, 2001, reported favorably by the following vote: Yeas 6,
1-5 Nays 0; April 20, 2001, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the exception to disclosure under the public
1-9 information law of certain audit working papers.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 552.116, Government Code, is amended to
1-12 read as follows:
1-13 Sec. 552.116. EXCEPTION: AUDIT WORKING PAPERS. (a) An
1-14 audit working paper of an audit of the state auditor or the auditor
1-15 of a state agency or institution of higher education as defined by
1-16 Section 61.003, Education Code, is excepted from the requirements
1-17 of Section 552.021.
1-18 (b) An audit working paper of an auditor of a political
1-19 subdivision of this state is excepted from the requirements of
1-20 Section 552.021 if the audit is conducted in accordance with
1-21 generally accepted auditing standards as prescribed by the American
1-22 Institute of Certified Public Accountants, the Governmental
1-23 Accounting Standards Board, the United States General Accounting
1-24 Office, or another professionally recognized entity that prescribes
1-25 auditing standards.
1-26 (c) If information in an audit working paper is also
1-27 maintained in another record, that other record is not excepted
1-28 from the requirements of Section 552.021 by this section.
1-29 (d) [(b)] In this section:
1-30 (1) "Audit" means an audit authorized or required by a
1-31 statute of this state or the United States and includes an
1-32 investigation.
1-33 (2) "Audit working paper" includes all information,
1-34 documentary or otherwise, prepared or maintained in conducting an
1-35 audit or preparing an audit report, including:
1-36 (A) intra-agency and interagency communications;
1-37 and
1-38 (B) drafts of the audit report or portions of
1-39 those drafts.
1-40 SECTION 2. This Act takes effect immediately if it receives
1-41 a vote of two-thirds of all the members elected to each house, as
1-42 provided by Section 39, Article III, Texas Constitution. If this
1-43 Act does not receive the vote necessary for immediate effect, this
1-44 Act takes effect September 1, 2001.
1-45 * * * * *