1 | 1 | | 84R1394 AAF-D |
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2 | 2 | | By: Keffer H.B. No. 1275 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the audit of river authorities by the state auditor's |
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8 | 8 | | office. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. STATE AUDIT OF RIVER AUTHORITIES. Section |
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11 | 11 | | 321.013(a), Government Code, is amended to read as follows: |
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12 | 12 | | (a) The State Auditor shall conduct audits of all |
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13 | 13 | | departments, including institutions of higher education, and of |
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14 | 14 | | river authorities listed in Section 321.0139, as specified in the |
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15 | 15 | | audit plan. At the direction of the committee, the State Auditor |
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16 | 16 | | shall conduct an audit or investigation of any entity receiving |
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17 | 17 | | funds from the state. |
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18 | 18 | | SECTION 2. STATE AUDITOR. Chapter 321, Government Code, is |
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19 | 19 | | amended by adding Section 321.0139 to read as follows: |
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20 | 20 | | Sec. 321.0139. RIVER AUTHORITIES SUBJECT TO ECONOMY AND |
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21 | 21 | | EFFICIENCY AUDIT. (a) A river authority listed in Subsection (b) |
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22 | 22 | | is subject to an economy and efficiency audit under this chapter as |
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23 | 23 | | if it were a state agency. |
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24 | 24 | | (b) This section applies to the following river authorities |
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25 | 25 | | in compliance with the reporting deadlines imposed by the enabling |
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26 | 26 | | legislation of the applicable authority: |
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27 | 27 | | (1) Angelina and Neches River Authority; |
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28 | 28 | | (2) Bandera County River Authority and Groundwater |
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29 | 29 | | District; |
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30 | 30 | | (3) Brazos River Authority; |
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31 | 31 | | (4) Central Colorado River Authority; |
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32 | 32 | | (5) Guadalupe-Blanco River Authority; |
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33 | 33 | | (6) Lavaca-Navidad River Authority; |
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34 | 34 | | (7) Lower Colorado River Authority; |
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35 | 35 | | (8) Lower Neches Valley Authority; |
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36 | 36 | | (9) Nueces River Authority; |
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37 | 37 | | (10) Palo Duro River Authority; |
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38 | 38 | | (11) Red River Authority of Texas; |
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39 | 39 | | (12) Sabine River Authority of Texas; |
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40 | 40 | | (13) San Antonio River Authority; |
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41 | 41 | | (14) San Jacinto River Authority; |
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42 | 42 | | (15) Sulphur River Basin Authority; |
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43 | 43 | | (16) Trinity River Authority of Texas; |
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44 | 44 | | (17) Upper Colorado River Authority; and |
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45 | 45 | | (18) Upper Guadalupe River Authority. |
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46 | 46 | | (c) At a reasonable time in advance of an economy and |
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47 | 47 | | efficiency audit of a river authority, the state auditor shall |
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48 | 48 | | provide the governing body of the authority with written |
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49 | 49 | | information relating to the procedures for and scope of the audit. |
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50 | 50 | | The state auditor shall include in the materials information |
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51 | 51 | | describing: |
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52 | 52 | | (1) how the appropriate representatives of the |
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53 | 53 | | authority may participate in the audit planning process; and |
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54 | 54 | | (2) how the authority may request information or |
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55 | 55 | | assistance in preparing for the audit from the state auditor. |
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56 | 56 | | (d) The state auditor shall seek the recommendations of the |
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57 | 57 | | Legislative Budget Board in preparing materials to be provided |
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58 | 58 | | under Subsection (c). |
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59 | 59 | | (e) A river authority shall pay the cost incurred by the |
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60 | 60 | | state auditor in conducting an audit of the authority under this |
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61 | 61 | | section. The state auditor shall determine the cost, and the |
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62 | 62 | | authority shall pay the amount promptly on receipt of a statement |
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63 | 63 | | from the state auditor detailing the cost. |
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64 | 64 | | SECTION 3. ANGELINA AND NECHES RIVER AUTHORITY. Subchapter |
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65 | 65 | | E, Chapter 8501, Special District Local Laws Code, is amended by |
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66 | 66 | | adding Section 8501.2025 to read as follows: |
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67 | 67 | | Sec. 8501.2025. STATE AUDIT. The authority is subject to |
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68 | 68 | | audit under Chapter 321, Government Code. The state auditor shall |
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69 | 69 | | file the audit report required by Section 321.014, Government Code, |
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70 | 70 | | not later than September 1, 2017, and every fifth year after that |
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71 | 71 | | year. |
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72 | 72 | | SECTION 4. BANDERA COUNTY RIVER AUTHORITY AND GROUNDWATER |
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73 | 73 | | DISTRICT. Chapter 629, Acts of the 62nd Legislature, Regular |
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74 | 74 | | Session, 1971, is amended by adding Section 3A to read as follows: |
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75 | 75 | | Sec. 3A. The district is subject to audit under Chapter 321, |
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76 | 76 | | Government Code. The state auditor shall file the audit report |
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77 | 77 | | required by Section 321.014, Government Code, not later than |
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78 | 78 | | September 1, 2017, and every fifth year after that year. |
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79 | 79 | | SECTION 5. BRAZOS RIVER AUTHORITY. Chapter 8502, Special |
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80 | 80 | | District Local Laws Code, is amended by adding Section 8502.021 to |
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81 | 81 | | read as follows: |
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82 | 82 | | Sec. 8502.021. STATE AUDIT. The authority is subject to |
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83 | 83 | | audit under Chapter 321, Government Code. The state auditor shall |
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84 | 84 | | file the audit report required by Section 321.014, Government Code, |
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85 | 85 | | not later than September 1, 2017, and every fifth year after that |
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86 | 86 | | year. |
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87 | 87 | | SECTION 6. CENTRAL COLORADO RIVER AUTHORITY. Subchapter D, |
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88 | 88 | | Chapter 8505, Special District Local Laws Code, is amended by |
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89 | 89 | | adding Section 8505.1535 to read as follows: |
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90 | 90 | | Sec. 8505.1535. STATE AUDIT. The authority is subject to |
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91 | 91 | | audit under Chapter 321, Government Code. The state auditor shall |
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92 | 92 | | file the audit report required by Section 321.014, Government Code, |
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93 | 93 | | not later than September 1, 2017, and every fifth year after that |
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94 | 94 | | year. |
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95 | 95 | | SECTION 7. GUADALUPE-BLANCO RIVER AUTHORITY. Chapter 75, |
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96 | 96 | | Acts of the 43rd Legislature, 1st Called Session, 1933, is amended |
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97 | 97 | | by adding Section 7A to read as follows: |
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98 | 98 | | Sec. 7A. The District is subject to audit under Chapter 321, |
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99 | 99 | | Government Code. The state auditor shall file the audit report |
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100 | 100 | | required by Section 321.014, Government Code, not later than |
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101 | 101 | | September 1, 2019, and every fifth year after that year. |
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102 | 102 | | SECTION 8. LAVACA-NAVIDAD RIVER AUTHORITY. Chapter 186, |
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103 | 103 | | Acts of the 50th Legislature, Regular Session, 1947, is amended by |
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104 | 104 | | adding Section 3A to read as follows: |
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105 | 105 | | Sec. 3A. The District is subject to audit under Chapter 321, |
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106 | 106 | | Government Code. The state auditor shall file the audit report |
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107 | 107 | | required by Section 321.014, Government Code, not later than |
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108 | 108 | | September 1, 2019, and every fifth year after that year. |
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109 | 109 | | SECTION 9. LOWER COLORADO RIVER AUTHORITY. Section |
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110 | 110 | | 8503.015, Special District Local Laws Code, is amended to read as |
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111 | 111 | | follows: |
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112 | 112 | | Sec. 8503.015. AUDITS [AUDIT]. (a) The authority is |
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113 | 113 | | subject to the audit provisions of: |
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114 | 114 | | (1) Subchapter G, Chapter 49, Water Code; and |
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115 | 115 | | (2) Section 321.0139, Government Code. |
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116 | 116 | | (b) The state auditor shall file the audit report required |
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117 | 117 | | by Section 321.014, Government Code, not later than September 1, |
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118 | 118 | | 2019, and every fifth year after that year. |
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119 | 119 | | SECTION 10. LOWER NECHES VALLEY AUTHORITY. Subchapter F, |
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120 | 120 | | Chapter 8504, Special District Local Laws Code, is amended by |
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121 | 121 | | adding Section 8504.253 to read as follows: |
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122 | 122 | | Sec. 8504.253. STATE AUDIT. The authority is subject to |
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123 | 123 | | audit under Chapter 321, Government Code. The state auditor shall |
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124 | 124 | | file the audit report required by Section 321.014, Government Code, |
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125 | 125 | | not later than September 1, 2019, and every fifth year after that |
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126 | 126 | | year. |
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127 | 127 | | SECTION 11. NUECES RIVER AUTHORITY. Chapter 427, Acts of |
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128 | 128 | | the 44th Legislature, 1st Called Session, 1935, is amended by |
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129 | 129 | | adding Section 2.105 to read as follows: |
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130 | 130 | | Sec. 2.105. STATE AUDIT. The authority is subject to audit |
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131 | 131 | | under Chapter 321, Government Code. The state auditor shall file |
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132 | 132 | | the audit report required by Section 321.014, Government Code, not |
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133 | 133 | | later than September 1, 2021, and every fifth year after that year. |
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134 | 134 | | SECTION 12. PALO DURO RIVER AUTHORITY. Chapter 438, Acts of |
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135 | 135 | | the 63rd Legislature, Regular Session, 1973, is amended by adding |
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136 | 136 | | Section 19A to read as follows: |
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137 | 137 | | Sec. 19A. The Authority is subject to audit under Chapter |
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138 | 138 | | 321, Government Code. The state auditor shall file the audit report |
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139 | 139 | | required by Section 321.014, Government Code, not later than |
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140 | 140 | | September 1, 2021, and every fifth year after that year. |
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141 | 141 | | SECTION 13. RED RIVER AUTHORITY OF TEXAS. Chapter 279, Acts |
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142 | 142 | | of the 56th Legislature, Regular Session, 1959, is amended by |
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143 | 143 | | adding Section 9A to read as follows: |
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144 | 144 | | Sec. 9A. The Authority is subject to audit under Chapter |
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145 | 145 | | 321, Government Code. The state auditor shall file the audit report |
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146 | 146 | | required by Section 321.014, Government Code, not later than |
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147 | 147 | | September 1, 2021, and every fifth year after that year. |
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148 | 148 | | SECTION 14. SABINE RIVER AUTHORITY OF TEXAS. Chapter 110, |
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149 | 149 | | Acts of the 51st Legislature, Regular Session, 1949, is amended by |
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150 | 150 | | adding Section 9C to read as follows: |
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151 | 151 | | Sec. 9C. The district is subject to audit under Chapter 321, |
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152 | 152 | | Government Code. The state auditor shall file the audit report |
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153 | 153 | | required by Section 321.014, Government Code, not later than |
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154 | 154 | | September 1, 2023, and every fifth year after that year. |
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155 | 155 | | SECTION 15. SAN ANTONIO RIVER AUTHORITY. Chapter 276, Acts |
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156 | 156 | | of the 45th Legislature, Regular Session, 1937, is amended by |
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157 | 157 | | adding Section 14-b to read as follows: |
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158 | 158 | | Sec. 14-b. STATE AUDIT. The District is subject to audit |
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159 | 159 | | under Chapter 321, Government Code. The state auditor shall file |
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160 | 160 | | the audit report required by Section 321.014, Government Code, not |
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161 | 161 | | later than September 1, 2023, and every fifth year after that year. |
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162 | 162 | | SECTION 16. SAN JACINTO RIVER AUTHORITY. Chapter 426, Acts |
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163 | 163 | | of the 45th Legislature, Regular Session, 1937, is amended by |
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164 | 164 | | adding Section 6A to read as follows: |
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165 | 165 | | Sec. 6A. The District is subject to audit under Chapter 321, |
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166 | 166 | | Government Code. The state auditor shall file the audit report |
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167 | 167 | | required by Section 321.014, Government Code, not later than |
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168 | 168 | | September 1, 2023, and every fifth year after that year. |
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169 | 169 | | SECTION 17. SULPHUR RIVER BASIN AUTHORITY. Chapter 3, Acts |
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170 | 170 | | of the 69th Legislature, 1st Called Session, 1985, is amended by |
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171 | 171 | | adding Section 46A to read as follows: |
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172 | 172 | | Sec. 46A. STATE AUDIT. The authority is subject to audit |
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173 | 173 | | under Chapter 321, Government Code. The state auditor shall file |
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174 | 174 | | the audit report required by Section 321.014, Government Code, not |
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175 | 175 | | later than September 1, 2023, and every fifth year after that year. |
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176 | 176 | | SECTION 18. TRINITY RIVER AUTHORITY OF TEXAS. Chapter 518, |
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177 | 177 | | Acts of the 54th Legislature, Regular Session, 1955, is amended by |
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178 | 178 | | adding Section 19A to read as follows: |
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179 | 179 | | Sec. 19A. The Authority is subject to audit under Chapter |
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180 | 180 | | 321, Government Code. The state auditor shall file the audit report |
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181 | 181 | | required by Section 321.014, Government Code, not later than |
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182 | 182 | | September 1, 2023, and every fifth year after that year. |
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183 | 183 | | SECTION 19. UPPER COLORADO RIVER AUTHORITY. Chapter 126, |
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184 | 184 | | General Laws, Acts of the 44th Legislature, Regular Session, 1935, |
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185 | 185 | | is amended by adding Section 6A to read as follows: |
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186 | 186 | | Sec. 6A. The District is subject to audit under Chapter 321, |
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187 | 187 | | Government Code. The state auditor shall file the audit report |
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188 | 188 | | required by Section 321.014, Government Code, not later than |
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189 | 189 | | September 1, 2021, and every fifth year after that year. |
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190 | 190 | | SECTION 20. UPPER GUADALUPE RIVER AUTHORITY. Chapter 5, |
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191 | 191 | | page 1062, Special Laws, Acts of the 46th Legislature, Regular |
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192 | 192 | | Session, 1939, is amended by adding Section 5A to read as follows: |
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193 | 193 | | Sec. 5A. The District is subject to audit under Chapter 321, |
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194 | 194 | | Government Code. The state auditor shall file the audit report |
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195 | 195 | | required by Section 321.014, Government Code, not later than |
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196 | 196 | | September 1, 2021, and every fifth year after that year. |
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197 | 197 | | SECTION 21. AUDIT OF RIVER AUTHORITIES. Subchapter G, |
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198 | 198 | | Chapter 49, Water Code, is amended by adding Section 49.1992 to read |
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199 | 199 | | as follows: |
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200 | 200 | | Sec. 49.1992. AUDIT OF RIVER AUTHORITIES. (a) A district |
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201 | 201 | | that is a river authority is subject to an economy and efficiency |
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202 | 202 | | audit by the state auditor's office under Section 321.0139, |
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203 | 203 | | Government Code. |
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204 | 204 | | (b) The state auditor's participation under this section is |
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205 | 205 | | subject to approval by the legislative audit committee for |
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206 | 206 | | inclusion in the audit plan under Section 321.013(c), Government |
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207 | 207 | | Code. |
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208 | 208 | | SECTION 22. TRANSITION. (a) Subject to approval by the |
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209 | 209 | | Legislative Audit Committee for inclusion in the audit plan under |
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210 | 210 | | Section 321.013(c), Government Code, the state auditor shall |
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211 | 211 | | conduct economy and efficiency audits of the river authorities |
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212 | 212 | | listed in Section 321.0139, Government Code, as added by this Act. |
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213 | 213 | | (b) A river authority audited under Chapter 321, Government |
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214 | 214 | | Code, as amended by this Act, shall cooperate and provide |
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215 | 215 | | assistance and access to all necessary records, confidential or |
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216 | 216 | | nonconfidential, to the state auditor in conducting the audit. |
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217 | 217 | | SECTION 23. EFFECTIVE DATE. This Act takes effect |
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218 | 218 | | immediately if it receives a vote of two-thirds of all the members |
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219 | 219 | | elected to each house, as provided by Section 39, Article III, Texas |
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220 | 220 | | Constitution. If this Act does not receive the vote necessary for |
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221 | 221 | | immediate effect, this Act takes effect September 1, 2015. |
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