(a) In this section:
(1) “Compliance program” means a process to assess and ensure compliance by the officers, employees, agents, contractors, subcontractors, or other persons acting on behalf of an institution of higher education with applicable laws, rules, regulations, and policies, including matters of:
(A) ethics and standards of conduct;
(B) financial reporting;
(C) internal accounting controls; or
(D) auditing.
(2) “Institution of higher education” has the meaning assigned by § 61.003.
(b) An institution of higher education that maintains a compliance program may establish procedures, such as a telephone hotline, to permit private access to the compliance program office and to preserve the confidentiality of communications and the anonymity of a person making a compliance report or participating in a compliance investigation.

(c) The following are confidential:
(1) information that directly or indirectly reveals the identity of an individual who made a report to the compliance program office of an institution of higher education, sought guidance from the office, or participated in an investigation conducted under the compliance program; and
(2) information that directly or indirectly reveals the identity of an individual as a person who is alleged to have or may have planned, initiated, or participated in activities that are the subject of a report made to the compliance program office of an institution of higher education if, after completing an investigation, the office determines the report to be unsubstantiated or without merit.
(d) Subsection (c) does not apply to information related to an individual who consents to disclosure of the information.
(e) Information is excepted from disclosure under Chapter 552, Government Code, if it is collected or produced:
(1) in a compliance program investigation and releasing the information would interfere with an ongoing compliance investigation; or
(2) by a systemwide compliance office for the purpose of reviewing compliance processes at a component institution of higher education of a university system.
(f) Information made confidential or excepted from public disclosure by this section may be made available to the following on request in compliance with applicable law and procedure:
(1) a law enforcement agency or prosecutor;
(2) a governmental agency responsible for investigating the matter that is the subject of a compliance report, including the Texas Workforce Commission civil rights division or the federal Equal Employment Opportunity Commission; or
(3) an officer or employee of an institution of higher education or a compliance officer or employee of a university system administration who is responsible under institutional or system policy for a compliance program investigation or for reviewing a compliance program investigation.
(g) A disclosure under Subsection (f) is not a voluntary disclosure for purposes of § 552.007, Government Code.