Texas Government Code - Section 552.116. Exception: Audit Working Papers
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Texas Lawyer > Government Code > Texas Government Code - Section 552.116. Exception: Audit Working Papers
§ 552.116. EXCEPTION: AUDIT WORKING PAPERS. (a) An
audit working paper of an audit of the state auditor or the auditor
of a state agency, an institution of higher education as defined by
Section 61.003, Education Code, a county, a municipality, or a
joint board operating under Section 22.074, Transportation Code, is
excepted from the requirements of Section 552.021. If information
in an audit working paper is also maintained in another record, that
other record is not excepted from the requirements of Section
552.021 by this section.
(b) In this section:
(1) "Audit" means an audit authorized or required by a
statute of this state or the United States, the charter or an
ordinance of a municipality, an order of the commissioners court of
a county, or a resolution or other action of a joint board described
by Subsection (a) and includes an investigation.
(2) "Audit working paper" includes all information,
documentary or otherwise, prepared or maintained in conducting an
audit or preparing an audit report, including:
(A) intra-agency and interagency communications;
and
(B) drafts of the audit report or portions of
those drafts.
Added by Acts 1993, 73rd Leg., ch. 268, § 1, eff. Sept. 1, 1993.
Amended by Acts 1997, 75th Leg., ch. 1122, § 10, eff. Sept. 1,
1997; Acts 1999, 76th Leg., ch. 1319, § 8, eff. Sept. 1, 1999;
Acts 2003, 78th Leg., ch. 379, § 1, eff. June 18, 2003; Acts
2005, 79th Leg., ch. 202, § 1, 2, eff. May 27, 2005.
Section: 552.109 552.110 552.111 552.112 552.113 552.114 552.115 552.116 552.117 552.1175 552.118 552.119 552.120 552.121 552.122
Last modified: August 11, 2007
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