Texas 2015 - 84th Regular

Texas House Bill HB1275 Compare Versions

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11 84R1394 AAF-D
22 By: Keffer H.B. No. 1275
33
44
55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to the audit of river authorities by the state auditor's
88 office.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 SECTION 1. STATE AUDIT OF RIVER AUTHORITIES. Section
1111 321.013(a), Government Code, is amended to read as follows:
1212 (a) The State Auditor shall conduct audits of all
1313 departments, including institutions of higher education, and of
1414 river authorities listed in Section 321.0139, as specified in the
1515 audit plan. At the direction of the committee, the State Auditor
1616 shall conduct an audit or investigation of any entity receiving
1717 funds from the state.
1818 SECTION 2. STATE AUDITOR. Chapter 321, Government Code, is
1919 amended by adding Section 321.0139 to read as follows:
2020 Sec. 321.0139. RIVER AUTHORITIES SUBJECT TO ECONOMY AND
2121 EFFICIENCY AUDIT. (a) A river authority listed in Subsection (b)
2222 is subject to an economy and efficiency audit under this chapter as
2323 if it were a state agency.
2424 (b) This section applies to the following river authorities
2525 in compliance with the reporting deadlines imposed by the enabling
2626 legislation of the applicable authority:
2727 (1) Angelina and Neches River Authority;
2828 (2) Bandera County River Authority and Groundwater
2929 District;
3030 (3) Brazos River Authority;
3131 (4) Central Colorado River Authority;
3232 (5) Guadalupe-Blanco River Authority;
3333 (6) Lavaca-Navidad River Authority;
3434 (7) Lower Colorado River Authority;
3535 (8) Lower Neches Valley Authority;
3636 (9) Nueces River Authority;
3737 (10) Palo Duro River Authority;
3838 (11) Red River Authority of Texas;
3939 (12) Sabine River Authority of Texas;
4040 (13) San Antonio River Authority;
4141 (14) San Jacinto River Authority;
4242 (15) Sulphur River Basin Authority;
4343 (16) Trinity River Authority of Texas;
4444 (17) Upper Colorado River Authority; and
4545 (18) Upper Guadalupe River Authority.
4646 (c) At a reasonable time in advance of an economy and
4747 efficiency audit of a river authority, the state auditor shall
4848 provide the governing body of the authority with written
4949 information relating to the procedures for and scope of the audit.
5050 The state auditor shall include in the materials information
5151 describing:
5252 (1) how the appropriate representatives of the
5353 authority may participate in the audit planning process; and
5454 (2) how the authority may request information or
5555 assistance in preparing for the audit from the state auditor.
5656 (d) The state auditor shall seek the recommendations of the
5757 Legislative Budget Board in preparing materials to be provided
5858 under Subsection (c).
5959 (e) A river authority shall pay the cost incurred by the
6060 state auditor in conducting an audit of the authority under this
6161 section. The state auditor shall determine the cost, and the
6262 authority shall pay the amount promptly on receipt of a statement
6363 from the state auditor detailing the cost.
6464 SECTION 3. ANGELINA AND NECHES RIVER AUTHORITY. Subchapter
6565 E, Chapter 8501, Special District Local Laws Code, is amended by
6666 adding Section 8501.2025 to read as follows:
6767 Sec. 8501.2025. STATE AUDIT. The authority is subject to
6868 audit under Chapter 321, Government Code. The state auditor shall
6969 file the audit report required by Section 321.014, Government Code,
7070 not later than September 1, 2017, and every fifth year after that
7171 year.
7272 SECTION 4. BANDERA COUNTY RIVER AUTHORITY AND GROUNDWATER
7373 DISTRICT. Chapter 629, Acts of the 62nd Legislature, Regular
7474 Session, 1971, is amended by adding Section 3A to read as follows:
7575 Sec. 3A. The district is subject to audit under Chapter 321,
7676 Government Code. The state auditor shall file the audit report
7777 required by Section 321.014, Government Code, not later than
7878 September 1, 2017, and every fifth year after that year.
7979 SECTION 5. BRAZOS RIVER AUTHORITY. Chapter 8502, Special
8080 District Local Laws Code, is amended by adding Section 8502.021 to
8181 read as follows:
8282 Sec. 8502.021. STATE AUDIT. The authority is subject to
8383 audit under Chapter 321, Government Code. The state auditor shall
8484 file the audit report required by Section 321.014, Government Code,
8585 not later than September 1, 2017, and every fifth year after that
8686 year.
8787 SECTION 6. CENTRAL COLORADO RIVER AUTHORITY. Subchapter D,
8888 Chapter 8505, Special District Local Laws Code, is amended by
8989 adding Section 8505.1535 to read as follows:
9090 Sec. 8505.1535. STATE AUDIT. The authority is subject to
9191 audit under Chapter 321, Government Code. The state auditor shall
9292 file the audit report required by Section 321.014, Government Code,
9393 not later than September 1, 2017, and every fifth year after that
9494 year.
9595 SECTION 7. GUADALUPE-BLANCO RIVER AUTHORITY. Chapter 75,
9696 Acts of the 43rd Legislature, 1st Called Session, 1933, is amended
9797 by adding Section 7A to read as follows:
9898 Sec. 7A. The District is subject to audit under Chapter 321,
9999 Government Code. The state auditor shall file the audit report
100100 required by Section 321.014, Government Code, not later than
101101 September 1, 2019, and every fifth year after that year.
102102 SECTION 8. LAVACA-NAVIDAD RIVER AUTHORITY. Chapter 186,
103103 Acts of the 50th Legislature, Regular Session, 1947, is amended by
104104 adding Section 3A to read as follows:
105105 Sec. 3A. The District is subject to audit under Chapter 321,
106106 Government Code. The state auditor shall file the audit report
107107 required by Section 321.014, Government Code, not later than
108108 September 1, 2019, and every fifth year after that year.
109109 SECTION 9. LOWER COLORADO RIVER AUTHORITY. Section
110110 8503.015, Special District Local Laws Code, is amended to read as
111111 follows:
112112 Sec. 8503.015. AUDITS [AUDIT]. (a) The authority is
113113 subject to the audit provisions of:
114114 (1) Subchapter G, Chapter 49, Water Code; and
115115 (2) Section 321.0139, Government Code.
116116 (b) The state auditor shall file the audit report required
117117 by Section 321.014, Government Code, not later than September 1,
118118 2019, and every fifth year after that year.
119119 SECTION 10. LOWER NECHES VALLEY AUTHORITY. Subchapter F,
120120 Chapter 8504, Special District Local Laws Code, is amended by
121121 adding Section 8504.253 to read as follows:
122122 Sec. 8504.253. STATE AUDIT. The authority is subject to
123123 audit under Chapter 321, Government Code. The state auditor shall
124124 file the audit report required by Section 321.014, Government Code,
125125 not later than September 1, 2019, and every fifth year after that
126126 year.
127127 SECTION 11. NUECES RIVER AUTHORITY. Chapter 427, Acts of
128128 the 44th Legislature, 1st Called Session, 1935, is amended by
129129 adding Section 2.105 to read as follows:
130130 Sec. 2.105. STATE AUDIT. The authority is subject to audit
131131 under Chapter 321, Government Code. The state auditor shall file
132132 the audit report required by Section 321.014, Government Code, not
133133 later than September 1, 2021, and every fifth year after that year.
134134 SECTION 12. PALO DURO RIVER AUTHORITY. Chapter 438, Acts of
135135 the 63rd Legislature, Regular Session, 1973, is amended by adding
136136 Section 19A to read as follows:
137137 Sec. 19A. The Authority is subject to audit under Chapter
138138 321, Government Code. The state auditor shall file the audit report
139139 required by Section 321.014, Government Code, not later than
140140 September 1, 2021, and every fifth year after that year.
141141 SECTION 13. RED RIVER AUTHORITY OF TEXAS. Chapter 279, Acts
142142 of the 56th Legislature, Regular Session, 1959, is amended by
143143 adding Section 9A to read as follows:
144144 Sec. 9A. The Authority is subject to audit under Chapter
145145 321, Government Code. The state auditor shall file the audit report
146146 required by Section 321.014, Government Code, not later than
147147 September 1, 2021, and every fifth year after that year.
148148 SECTION 14. SABINE RIVER AUTHORITY OF TEXAS. Chapter 110,
149149 Acts of the 51st Legislature, Regular Session, 1949, is amended by
150150 adding Section 9C to read as follows:
151151 Sec. 9C. The district is subject to audit under Chapter 321,
152152 Government Code. The state auditor shall file the audit report
153153 required by Section 321.014, Government Code, not later than
154154 September 1, 2023, and every fifth year after that year.
155155 SECTION 15. SAN ANTONIO RIVER AUTHORITY. Chapter 276, Acts
156156 of the 45th Legislature, Regular Session, 1937, is amended by
157157 adding Section 14-b to read as follows:
158158 Sec. 14-b. STATE AUDIT. The District is subject to audit
159159 under Chapter 321, Government Code. The state auditor shall file
160160 the audit report required by Section 321.014, Government Code, not
161161 later than September 1, 2023, and every fifth year after that year.
162162 SECTION 16. SAN JACINTO RIVER AUTHORITY. Chapter 426, Acts
163163 of the 45th Legislature, Regular Session, 1937, is amended by
164164 adding Section 6A to read as follows:
165165 Sec. 6A. The District is subject to audit under Chapter 321,
166166 Government Code. The state auditor shall file the audit report
167167 required by Section 321.014, Government Code, not later than
168168 September 1, 2023, and every fifth year after that year.
169169 SECTION 17. SULPHUR RIVER BASIN AUTHORITY. Chapter 3, Acts
170170 of the 69th Legislature, 1st Called Session, 1985, is amended by
171171 adding Section 46A to read as follows:
172172 Sec. 46A. STATE AUDIT. The authority is subject to audit
173173 under Chapter 321, Government Code. The state auditor shall file
174174 the audit report required by Section 321.014, Government Code, not
175175 later than September 1, 2023, and every fifth year after that year.
176176 SECTION 18. TRINITY RIVER AUTHORITY OF TEXAS. Chapter 518,
177177 Acts of the 54th Legislature, Regular Session, 1955, is amended by
178178 adding Section 19A to read as follows:
179179 Sec. 19A. The Authority is subject to audit under Chapter
180180 321, Government Code. The state auditor shall file the audit report
181181 required by Section 321.014, Government Code, not later than
182182 September 1, 2023, and every fifth year after that year.
183183 SECTION 19. UPPER COLORADO RIVER AUTHORITY. Chapter 126,
184184 General Laws, Acts of the 44th Legislature, Regular Session, 1935,
185185 is amended by adding Section 6A to read as follows:
186186 Sec. 6A. The District is subject to audit under Chapter 321,
187187 Government Code. The state auditor shall file the audit report
188188 required by Section 321.014, Government Code, not later than
189189 September 1, 2021, and every fifth year after that year.
190190 SECTION 20. UPPER GUADALUPE RIVER AUTHORITY. Chapter 5,
191191 page 1062, Special Laws, Acts of the 46th Legislature, Regular
192192 Session, 1939, is amended by adding Section 5A to read as follows:
193193 Sec. 5A. The District is subject to audit under Chapter 321,
194194 Government Code. The state auditor shall file the audit report
195195 required by Section 321.014, Government Code, not later than
196196 September 1, 2021, and every fifth year after that year.
197197 SECTION 21. AUDIT OF RIVER AUTHORITIES. Subchapter G,
198198 Chapter 49, Water Code, is amended by adding Section 49.1992 to read
199199 as follows:
200200 Sec. 49.1992. AUDIT OF RIVER AUTHORITIES. (a) A district
201201 that is a river authority is subject to an economy and efficiency
202202 audit by the state auditor's office under Section 321.0139,
203203 Government Code.
204204 (b) The state auditor's participation under this section is
205205 subject to approval by the legislative audit committee for
206206 inclusion in the audit plan under Section 321.013(c), Government
207207 Code.
208208 SECTION 22. TRANSITION. (a) Subject to approval by the
209209 Legislative Audit Committee for inclusion in the audit plan under
210210 Section 321.013(c), Government Code, the state auditor shall
211211 conduct economy and efficiency audits of the river authorities
212212 listed in Section 321.0139, Government Code, as added by this Act.
213213 (b) A river authority audited under Chapter 321, Government
214214 Code, as amended by this Act, shall cooperate and provide
215215 assistance and access to all necessary records, confidential or
216216 nonconfidential, to the state auditor in conducting the audit.
217217 SECTION 23. EFFECTIVE DATE. This Act takes effect
218218 immediately if it receives a vote of two-thirds of all the members
219219 elected to each house, as provided by Section 39, Article III, Texas
220220 Constitution. If this Act does not receive the vote necessary for
221221 immediate effect, this Act takes effect September 1, 2015.