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A BILL TO BE ENTITLED
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AN ACT
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relating to a requirement that a state agency post its internal |
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auditor's audit plan and audit report and other audit information |
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on the agency's Internet website. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 2102, Government Code, is amended by |
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adding Section 2102.015 to read as follows: |
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Sec. 2102.015. PUBLICATION OF AUDIT PLAN AND ANNUAL REPORT |
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ON INTERNET. (a) Notwithstanding Section 2102.003, in this |
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section, "state agency" means a board, commission, department, |
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institute, office, or other agency in the executive branch of state |
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government that is created by the constitution or a statute of this |
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state, including an institution of higher education as defined by |
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Section 61.003, Education Code. |
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(b) Subject to Subsection (c), at the time and in the manner |
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provided by the state auditor, a state agency shall post on the |
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agency's Internet website: |
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(1) the agency's internal audit plan approved as |
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provided by Section 2102.008; and |
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(2) the agency's annual report required under Section |
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2102.009. |
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(c) A state agency is not required to post information |
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contained in the agency's internal audit plan or annual report if |
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the information is confidential or excepted from public disclosure |
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under Section 418.177, 418.179, 418.181, 418.182, 552.108, |
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552.116, 552.125, 552.139, or 552.152. |
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(d) A state agency shall update the posting required under |
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this section at the time and in the manner provided by the state |
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auditor to include a detailed summary of the weaknesses, |
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deficiencies, wrongdoings, or other concerns, if any, raised by the |
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audit plan or annual report. |
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(e) A state agency shall update the posting required under |
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this section to include a summary of the action taken by the agency |
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to address the concerns, if any, that are raised by the audit plan |
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or annual report. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |