Bill Text: TX HB3345 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: Relating to public access to the audit records of certain governmental entities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-04-29 - Committee report sent to Calendars [HB3345 Detail]
Download: Texas-2021-HB3345-Comm_Sub.html
| 87R18761 MCK-D | |||
| By: Wu | H.B. No. 3345 | ||
| Substitute the following for H.B. No. 3345: | |||
| By: Paddie | C.S.H.B. No. 3345 | ||
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| 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 | ||
| shall: | ||
| (1) make the records relating to any audit of the | ||
| governmental entity, including any final report, available to the | ||
| public on request; 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. | ||
| (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, 2021. | ||
