| 1 | 1 | | By: Fraser S.B. No. 795 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the audit of certain river authorities. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Subsection (b), Section 49.199, Water Code, is |
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| 9 | 9 | | amended to read as follows: |
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| 10 | 10 | | (b) The state auditor may audit the financial transactions |
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| 11 | 11 | | of any district, including a special water authority, if the state |
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| 12 | 12 | | auditor determines that the audit is necessary. A district audited |
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| 13 | 13 | | under this subsection shall reimburse the state auditor for the |
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| 14 | 14 | | cost of performing the audit. |
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| 15 | 15 | | SECTION 2. (a) Notwithstanding Subsection (b), Section |
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| 16 | 16 | | 49.199, Water Code, as amended by this Act, and subject to approval |
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| 17 | 17 | | by the Legislative Audit Committee for inclusion in the audit plan |
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| 18 | 18 | | under Subsection (c), Section 321.013, Government Code, the state |
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| 19 | 19 | | auditor shall conduct comprehensive financially related audits, |
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| 20 | 20 | | including audits of the operations and performance, of the Brazos |
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| 21 | 21 | | River Authority and the Lower Colorado River Authority. |
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| 22 | 22 | | (b) A river authority audited under this section shall |
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| 23 | 23 | | cooperate and provide assistance and access to all necessary |
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| 24 | 24 | | records, confidential or nonconfidential, to the state auditor in |
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| 25 | 25 | | conducting the audit under this section. |
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| 26 | 26 | | (c) Not later than January 1, 2011, the state auditor shall |
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| 27 | 27 | | prepare a written report for each audit conducted under this |
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| 28 | 28 | | section and file the report in accordance with Section 321.014, |
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| 29 | 29 | | Government Code. |
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| 30 | 30 | | (d) A river authority audited under this section shall |
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| 31 | 31 | | reimburse the state auditor for the cost of performing the audit. |
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| 32 | 32 | | SECTION 3. This Act takes effect immediately if it receives |
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| 33 | 33 | | a vote of two-thirds of all the members elected to each house, as |
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| 34 | 34 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 35 | 35 | | Act does not receive the vote necessary for immediate effect, this |
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| 36 | 36 | | Act takes effect September 1, 2009. |
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