Texas 2021 - 87th Regular

Texas House Bill HB3345 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~87R18761~~ MCK-D
	1	+	87R5133 MCK-D
2	2		By: Wu H.B. No. 3345
3		-	Substitute the following for H.B. No. 3345:
4		-	By: Paddie C.S.H.B. No. 3345
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9	7		relating to public access to the audit records of certain
10	8		governmental entities.
11	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	10		SECTION 1. Subtitle A, Title 5, Government Code, is amended
13	11		by adding Chapter 561 to read as follows:
14	12		CHAPTER 561. AUDIT RECORDS
15	13		Sec. 561.001. DEFINITIONS. In this chapter:
16	14		(1) "Audit" includes:
17	15		(A) a financial audit described by Section
18	16		321.0131;
19	17		(B) a compliance audit described by Section
20	18		321.0132;
21	19		(C) an economy and efficiency audit described by
22	20		Section 321.0133;
23	21		(D) an effectiveness audit described by Section
24		-	321.0134;
	22	+	321.0134; or
25	23		(E) an investigation described by Section
26		-	321.0136; or
27		-	(F) an internal or independent external audit
28		-	initiated or commissioned by the governing body of a governmental
29		-	entity described by Subdivision (2)(B), (C), or (D) or the chief
30		-	executive of a division or department of a governmental entity
31		-	described by Subdivision (2)(B), (C), or (D).
	24	+	321.0136.
32	25		(2) "Governmental entity" means:
33	26		(A) a board, commission, department, committee,
34	27		institution, agency, or office that is within or is created by the
35	28		executive or legislative branch of state government and that is
36	29		directed by one or more elected or appointed members;
37	30		(B) a county commissioners court in the state;
38	31		(C) a municipal governing body in the state; or
39	32		(D) a deliberative body that has rulemaking or
40	33		quasi-judicial power and that is classified as a department,
41	34		agency, or political subdivision of a county or municipality.
42		-	(3) "Records" does not include audit working papers as
43		-	defined by Section 552.116.
44	35		Sec. 561.002. AUDIT RECORDS. (a) A governmental entity
45	36		shall:
46	37		(1) make the records relating to any audit of the
47	38		governmental entity, including any final report, available to the
48	39		public on request; and
49		-	(2) not later than the ~~30th~~ day after the ~~date the~~
50		-	audit is completed, post the final report for the audit:
	40	+	(2) not later than the fifth business day after the
	41	+	date the audit is completed, post the final report for the audit:
51	42		(A) on the governmental entity's Internet
52	43		website; or
53	44		(B) if the governmental entity does not have an
54	45		Internet website, on a publicly accessible Internet website.
55	46		(b) A governmental entity may redact any confidential
56	47		information from the report as necessary to comply with state or
57	48		federal law.
58	49		(c) A governmental entity that, without good cause, fails to
59	50		comply with this chapter is liable to a person for any reasonable
60	51		expenses the person incurs trying to access the audit records,
61	52		including reasonable attorney's fees.
62	53		SECTION 2. (a) Except as provided by Subsection (b) of this
63	54		section, Chapter 561, Government Code, as added by this Act,
64	55		applies only to an audit performed on or after the effective date of
65	56		this Act.
66	57		(b) Section 561.002(a)(1), Government Code, as added by
67	58		this Act, applies to an audit performed before, on, or after the
68	59		effective date of this Act.
69	60		SECTION 3. This Act takes effect September 1, 2021.