BILL ANALYSIS

 

 

                                                                                                                                            S.B. 1854

                                                                                                                                       By: Gallegos

                                                                                                                                       State Affairs

                                                                                                       Committee Report (Unamended)

 

 

 

BACKGROUND AND PURPOSE

 

As proposed, S.B. 1854 adds a school district to the list of entities whose audit working papers are excepted from disclosure requirements under the Public Information Act, and redefines "audit."

 

RULEMAKING AUTHORITY

 

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

 

ANALYSIS

 

SECTION 1. Amends Section 552.116(a), Government Code, as follows:

 

(a) Provides that an audit working paper of certain auditors, including an auditor of a school district, is excepted from the requirements of Section 552.021 (Availability of Public Information).

 

SECTION 2. Amends Section 552.116(b)(1), Government Code, to redefine "audit."

 

SECTION 3. Makes application of this Act retroactive.

 

SECTION 4. Effective date: upon passage or September 1, 2007.

 

EFFECTIVE DATE

 

Upon passage, or, if the Act does not receive the necessary vote, the Act takes effect September 1, 2007.