(a) In this section, "governmental entity" means:
(1) a board, commission, or department of the state or a political subdivision of the state, including a municipality, a county, or any kind of district other than a school district; or
(2) an institution of higher education as defined by Section 61.003, Education Code.
(b) Notwithstanding any other law, a governmental entity responsible for payments for electric, water, or natural gas utility services shall record in an electronic repository the governmental entity's metered amount of electricity, water, or natural gas consumed for which it is responsible to pay and the aggregate costs for those utility services. The governmental entity shall report the recorded information on a publicly accessible Internet website with an interface designed for ease of navigation if available, or at another publicly accessible location.