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.