83R5339 PMO-D
By: Birdwell S.B. No. 1092
A BILL TO BE ENTITLED
AN ACT
relating to the audit and review of river authorities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter G, Chapter 49, Water Code, is amended
by adding Section 49.1991 to read as follows:
Sec. 49.1991. AUDIT AND REVIEW OF RIVER AUTHORITIES. (a) A
district that is a river authority is subject to:
(1) an economy and efficiency audit by the state
auditor's office; and
(2) an efficiency review by the Legislative Budget
Board.
(b) The state auditor's participation under this section is
subject to approval by the legislative audit committee for
inclusion in the audit plan under Section 321.013(c), Government
Code.
SECTION 2. Section 321.013(a), Government Code, is amended
to read as follows:
(a) The State Auditor shall conduct audits of all
departments, including institutions of higher education, and of
river authorities, as specified in the audit plan. At the direction
of the committee, the State Auditor shall conduct an audit or
investigation of any entity receiving funds from the state.
SECTION 3. Chapter 321, Government Code, is amended by
adding Section 321.0139 to read as follows:
Sec. 321.0139. ECONOMY AND EFFICIENCY AUDIT OF RIVER
AUTHORITIES. (a) At a reasonable time in advance of an economy and
efficiency audit of a river authority, the state auditor shall
provide the governing body of the authority with written
information relating to the procedures for and scope of the audit.
The state auditor shall include in the materials information
describing:
(1) how the appropriate representatives of the
authority may participate in the audit planning process; and
(2) how the authority may request information or
assistance in preparing for the audit from the state auditor.
(b) The state auditor shall seek the recommendations of the
Legislative Budget Board in preparing materials to be provided
under Subsection (a).
SECTION 4. Chapter 322, Government Code, is amended by
adding Section 322.0171 to read as follows:
Sec. 322.0171. EFFICIENCY REVIEW OF RIVER AUTHORITIES. (a)
The board periodically may review and analyze the effectiveness and
efficiency of the policies, management, fiscal affairs, and
operations of a river authority.
(b) The board shall report the findings of a review and
analysis to the governor and the legislature.
(c) Until the board has completed a review and analysis
under this section, all information, documentary or otherwise,
prepared or maintained in conducting the review and analysis or
preparing the review report, including intra-agency and
interagency communications and drafts of the review report or
portions of those drafts, is excepted from required public
disclosure as audit working papers under Section 552.116. This
subsection does not affect whether information described by this
subsection is confidential or excepted from required public
disclosure under a law other than Section 552.116.
SECTION 5. This Act takes effect September 1, 2013.