(a) Notwithstanding Section 2102.003, in this section, “state agency” means a board, commission, department, institute, office, or other agency in the executive branch of state government that is created by the constitution or a statute of this state, including an institution of higher education as defined by Section 61.003, Education Code.
(b) Subject to Subsection (c), at the time and in the manner provided by the state auditor, a state agency shall post on the agency’s Internet website:
(1) the agency’s internal audit plan approved as provided by Section 2102.008; and
(2) the agency’s annual report required under Section 2102.009.

(c) A state agency is not required to post information contained in the agency’s internal audit plan or annual report if the information is excepted from public disclosure under Chapter 552.
(d) A state agency shall update the posting required under this section at the time and in the manner provided by the state auditor to include a detailed summary of the weaknesses, deficiencies, wrongdoings, or other concerns, if any, raised by the audit plan or annual report.
(e) A state agency shall update the posting required under this section to include a summary of the action taken by the agency to address the concerns, if any, that are raised by the audit plan or annual report.