BILL ANALYSIS

 

 

Senate Research Center                                                                                                      S.B. 1854

80R9039 JD-F                                                                                                                By: Gallegos

                                                                                                                                       State Affairs

                                                                                                                                            4/11/2007

                                                                                                                                              As Filed

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

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.

 

SECTION BY SECTION 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.