88R18888 MCK-D
 
  By: Wu, Jetton, Geren H.B. No. 537
 
  Substitute the following for H.B. No. 537:
 
  By:  Spiller C.S.H.B. No. 537
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to public access to the audit records of certain
  governmental entities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subtitle A, Title 5, Government Code, is amended
  by adding Chapter 561 to read as follows:
  CHAPTER 561. AUDIT RECORDS
         Sec. 561.001.  DEFINITIONS. In this chapter:
               (1)  "Audit" includes:
                     (A)  a financial audit described by Section
  321.0131;
                     (B)  a compliance audit described by Section
  321.0132;
                     (C)  an economy and efficiency audit described by
  Section 321.0133;
                     (D)  an effectiveness audit described by Section
  321.0134;
                     (E)  an investigation described by Section
  321.0136; or
                     (F)  an internal or independent external audit
  initiated or commissioned by the governing body of a governmental
  entity described by Subdivision (2)(B), (C), or (D) or the chief
  executive of a division or department of a governmental entity
  described by Subdivision (2)(B), (C), or (D).
               (2)  "Governmental entity" means:
                     (A)  a board, commission, department, committee,
  institution, agency, or office that is within or is created by the
  executive or legislative branch of state government and that is
  directed by one or more elected or appointed members;
                     (B)  a county commissioners court in the state;
                     (C)  a municipal governing body in the state; or
                     (D)  a deliberative body that has rulemaking or
  quasi-judicial power and that is classified as a department,
  agency, or political subdivision of a county or municipality.
               (3)  "Records" does not include audit working papers as
  defined by Section 552.116.
         Sec. 561.002.  AUDIT RECORDS. (a)  A governmental entity
  that is the subject of an audit shall:
               (1)  make the records relating to the audit, including
  any final report, available to the public on request under Chapter
  552; and
               (2)  not later than the 30th day after the date the
  audit is completed, post the final report for the audit:
                     (A)  on the governmental entity's Internet
  website; or
                     (B)  if the governmental entity does not have an
  Internet website, on a publicly accessible Internet website.
         (b)  A governmental entity may redact any confidential
  information from the report as necessary to comply with state or
  federal law, including any information that is confidential or not
  subject to disclosure under Chapter 552.
         (c)  A governmental entity that, without good cause, fails to
  comply with this chapter is liable to a person for any reasonable
  expenses the person incurs trying to access the audit records,
  including reasonable attorney's fees.
         SECTION 2.  (a)  Except as provided by Subsection (b) of this
  section, Chapter 561, Government Code, as added by this Act,
  applies only to an audit performed on or after the effective date of
  this Act.
         (b)  Section 561.002(a)(1), Government Code, as added by
  this Act, applies to an audit performed before, on, or after the
  effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2023.