All contracts dealing with the receipt or expenditure of a governmental body's funds are specifically made public unless "otherwise made confidential by law." § 552.022(3). The general terms of a contract with the government cannot be withheld under the Act unless the government meets a heightened burden of showing that a particular exception applies. Tex. Att'y Gen. ORD-514 (1988). Two exceptions frequently claimed deal with harm to the government's position with competitors or bidders and trade secrets. § § 552.104; 552.110. For example, one section of a proposal to furnish services was found to be an exempt trade secret even though the company making the proposal ultimately received the contract. Tex. Att'y Gen. ORD-305 (1982). The names of individuals or companies who wish to be informed of the opportunity to bid is public although the list of actual bidders (before the last day of bidding) can be exempt from disclosure. Tex. Att'y Gen. ORD-453 (1986). Upon completion of the bidding and award of the contract, the bids are public. Tex. Att'y Gen. ORD-184 (1978). Because section 552.104 applies only when release of information would cause specific harm to a governmental body "in a particular competitive situation . . . [this exception] does not apply after bidding is over and the contract has been awarded." Tex. Att'y Gen. ORD-509 (1988). Certain "trade secret" information in bid proposals, however, may remain exempt. Id. For example, a financial statement submitted by a bidder may be exempt under section 552.110. Op. Tex. Att'y Gen. No. GA-10830 (2005).