| 1 | 1 | | 84R9930 MTB-D |
|---|
| 2 | 2 | | By: Dale H.B. No. 3114 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the audit and review of regional mobility authorities. |
|---|
| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 9 | | SECTION 1. Subchapter F, Chapter 370, Transportation Code, |
|---|
| 10 | 10 | | is amended by adding Section 370.263 to read as follows: |
|---|
| 11 | 11 | | Sec. 370.263. AUDIT OF AUTHORITIES. (a) An authority is |
|---|
| 12 | 12 | | subject to an economy and efficiency audit by the state auditor's |
|---|
| 13 | 13 | | office. |
|---|
| 14 | 14 | | (b) An audit under this section may include audits of the |
|---|
| 15 | 15 | | authority's contractors and subcontractors. |
|---|
| 16 | 16 | | (c) The state auditor's participation under this section is |
|---|
| 17 | 17 | | subject to approval by the legislative audit committee for |
|---|
| 18 | 18 | | inclusion in the audit plan under Section 321.013(c), Government |
|---|
| 19 | 19 | | Code. |
|---|
| 20 | 20 | | (d) An authority shall pay the cost incurred by the state |
|---|
| 21 | 21 | | auditor in conducting an audit of the authority under this section. |
|---|
| 22 | 22 | | The state auditor shall determine the cost, and the authority shall |
|---|
| 23 | 23 | | pay the amount promptly on receipt of a statement from the state |
|---|
| 24 | 24 | | auditor detailing the cost. |
|---|
| 25 | 25 | | SECTION 2. Section 321.013(a), Government Code, is amended |
|---|
| 26 | 26 | | to read as follows: |
|---|
| 27 | 27 | | (a) The State Auditor shall conduct audits of all |
|---|
| 28 | 28 | | departments, including institutions of higher education, and of |
|---|
| 29 | 29 | | regional mobility authorities, as specified in the audit plan. At |
|---|
| 30 | 30 | | the direction of the committee, the State Auditor shall conduct an |
|---|
| 31 | 31 | | audit or investigation of any entity receiving funds from the |
|---|
| 32 | 32 | | state. |
|---|
| 33 | 33 | | SECTION 3. Chapter 321, Government Code, is amended by |
|---|
| 34 | 34 | | adding Section 321.0139 to read as follows: |
|---|
| 35 | 35 | | Sec. 321.0139. ECONOMY AND EFFICIENCY AUDIT OF REGIONAL |
|---|
| 36 | 36 | | MOBILITY AUTHORITIES. At a reasonable time in advance of an economy |
|---|
| 37 | 37 | | and efficiency audit of a regional mobility authority, the state |
|---|
| 38 | 38 | | auditor shall provide the board of directors of the authority with |
|---|
| 39 | 39 | | written information relating to the procedures for and scope of the |
|---|
| 40 | 40 | | audit. The state auditor shall include in the materials |
|---|
| 41 | 41 | | information describing: |
|---|
| 42 | 42 | | (1) how the appropriate representatives of the |
|---|
| 43 | 43 | | authority may participate in the audit planning process; and |
|---|
| 44 | 44 | | (2) how the authority may request information or |
|---|
| 45 | 45 | | assistance in preparing for the audit from the state auditor. |
|---|
| 46 | 46 | | SECTION 4. This Act takes effect September 1, 2015. |
|---|