| 1 | 1 | | 88R18888 MCK-D |
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| 2 | 2 | | By: Wu, Jetton, Geren H.B. No. 537 |
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| 3 | 3 | | Substitute the following for H.B. No. 537: |
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| 4 | 4 | | By: Spiller C.S.H.B. No. 537 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to public access to the audit records of certain |
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| 10 | 10 | | governmental entities. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Subtitle A, Title 5, Government Code, is amended |
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| 13 | 13 | | by adding Chapter 561 to read as follows: |
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| 14 | 14 | | CHAPTER 561. AUDIT RECORDS |
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| 15 | 15 | | Sec. 561.001. DEFINITIONS. In this chapter: |
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| 16 | 16 | | (1) "Audit" includes: |
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| 17 | 17 | | (A) a financial audit described by Section |
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| 18 | 18 | | 321.0131; |
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| 19 | 19 | | (B) a compliance audit described by Section |
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| 20 | 20 | | 321.0132; |
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| 21 | 21 | | (C) an economy and efficiency audit described by |
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| 22 | 22 | | Section 321.0133; |
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| 23 | 23 | | (D) an effectiveness audit described by Section |
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| 24 | 24 | | 321.0134; |
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| 25 | 25 | | (E) an investigation described by Section |
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| 26 | 26 | | 321.0136; or |
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| 27 | 27 | | (F) an internal or independent external audit |
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| 28 | 28 | | initiated or commissioned by the governing body of a governmental |
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| 29 | 29 | | entity described by Subdivision (2)(B), (C), or (D) or the chief |
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| 30 | 30 | | executive of a division or department of a governmental entity |
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| 31 | 31 | | described by Subdivision (2)(B), (C), or (D). |
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| 32 | 32 | | (2) "Governmental entity" means: |
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| 33 | 33 | | (A) a board, commission, department, committee, |
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| 34 | 34 | | institution, agency, or office that is within or is created by the |
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| 35 | 35 | | executive or legislative branch of state government and that is |
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| 36 | 36 | | directed by one or more elected or appointed members; |
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| 37 | 37 | | (B) a county commissioners court in the state; |
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| 38 | 38 | | (C) a municipal governing body in the state; or |
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| 39 | 39 | | (D) a deliberative body that has rulemaking or |
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| 40 | 40 | | quasi-judicial power and that is classified as a department, |
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| 41 | 41 | | agency, or political subdivision of a county or municipality. |
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| 42 | 42 | | (3) "Records" does not include audit working papers as |
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| 43 | 43 | | defined by Section 552.116. |
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| 44 | 44 | | Sec. 561.002. AUDIT RECORDS. (a) A governmental entity |
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| 45 | 45 | | that is the subject of an audit shall: |
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| 46 | 46 | | (1) make the records relating to the audit, including |
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| 47 | 47 | | any final report, available to the public on request under Chapter |
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| 48 | 48 | | 552; and |
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| 49 | 49 | | (2) not later than the 30th day after the date the |
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| 50 | 50 | | audit is completed, post the final report for the audit: |
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| 51 | 51 | | (A) on the governmental entity's Internet |
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| 52 | 52 | | website; or |
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| 53 | 53 | | (B) if the governmental entity does not have an |
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| 54 | 54 | | Internet website, on a publicly accessible Internet website. |
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| 55 | 55 | | (b) A governmental entity may redact any confidential |
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| 56 | 56 | | information from the report as necessary to comply with state or |
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| 57 | 57 | | federal law, including any information that is confidential or not |
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| 58 | 58 | | subject to disclosure under Chapter 552. |
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| 59 | 59 | | (c) A governmental entity that, without good cause, fails to |
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| 60 | 60 | | comply with this chapter is liable to a person for any reasonable |
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| 61 | 61 | | expenses the person incurs trying to access the audit records, |
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| 62 | 62 | | including reasonable attorney's fees. |
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| 63 | 63 | | SECTION 2. (a) Except as provided by Subsection (b) of this |
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| 64 | 64 | | section, Chapter 561, Government Code, as added by this Act, |
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| 65 | 65 | | applies only to an audit performed on or after the effective date of |
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| 66 | 66 | | this Act. |
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| 67 | 67 | | (b) Section 561.002(a)(1), Government Code, as added by |
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| 68 | 68 | | this Act, applies to an audit performed before, on, or after the |
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| 69 | 69 | | effective date of this Act. |
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| 70 | 70 | | SECTION 3. This Act takes effect September 1, 2023. |
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