H.B. 2611 78(R)    BILL ANALYSIS

H.B. 2611
By: Keffer, Bill
State Affairs
Committee Report (Unamended)


The audit working papers of the State Auditor, an auditor of a state
agency, and an auditor of an institution of higher education are excepted
from public disclosure under Section 552.116 of the Government Code.
However, currently there is not a similar exception to disclosure for the
audit working papers of a municipality.  Municipal auditors have the same
responsibility as auditors of state agencies and institutions to help
ensure that public funds are managed and expended appropriately.  Their
working papers include audit strategy and reveal areas of inquiry that, if
made public, would make it easier for persons with bad intentions to
circumvent an audit, thereby putting public funds at increased risk.
Since final audit reports are public information, the public's interest in
learning about the workings of government would not be compromised by
protecting the audit working papers of a municipal auditor from
disclosure.  The purpose of H.B. 2611 is to extend the same protection to
the audit working papers of a municipal auditor that is available under
current law to auditors of state agencies and institutions.  


It is the opinion of the committee that this bill does not expressly grant
any additional rulemaking authority to a state officer, department,
agency, or institution. 


House Bill 2611 amends Section 552.116 of the Government Code to except
from public disclosure an audit working paper of an auditor of a


Upon passage, or, if the Act does not receive the necessary vote, the Act
takes effect September 1, 2003.