89R1746 MCK-D
By: Morales of Harris H.B. No. 4608
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, 2025.