BILL ANALYSIS

 

 

Senate Research Center                                                                                                     H.B. 1285

79R1583 JD-S                                                                                         By: Swinford (Wentworth)

                                                                                                                                       State Affairs

                                                                                                                                            4/26/2005

                                                                                                                                           Engrossed

 

 

AUTHOR'S/SPONSOR'S STATEMENT OF INTENT

 

As defined by Chapter 552, Government Code, an "audit working paper" includes all information, documentary or otherwise, prepared or maintained in conducting an audit or preparing an audit report, including intra-agency and interagency communications, and drafts of the audit report or portions of those drafts. 

 

Currently, an audit working paper of the state auditor, a state agency, an institution of higher education, a county, or a municipality is excepted from the disclosure requirements under the Public Information Act.

 

As engrossed, H.B. 1285 makes conforming changes to the definition of "audit" to include an audit authorized or required by a municipal charter or ordinance, or by a county ordinance.

 

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(b)(1), Government Code, to redefine "audit."

 

SECTION 2.  Provides that the change in law made by this Act applies to an audit working paper created before, on, or after the effective date of this Act.

 

SECTION 3.  Effective date:  upon passage or September 1, 2005.