| 1 | 1 | | 84R20030 JSL-D |
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| 2 | 2 | | By: González H.B. No. 338 |
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| 3 | 3 | | Substitute the following for H.B. No. 338: |
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| 4 | 4 | | By: Aycock C.S.H.B. No. 338 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the evaluation of an internal auditor employed by a |
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| 10 | 10 | | school district. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 11.170, Education Code, is amended to |
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| 13 | 13 | | read as follows: |
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| 14 | 14 | | Sec. 11.170. INTERNAL AUDITOR. If a school district |
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| 15 | 15 | | employs an internal auditor: |
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| 16 | 16 | | (1) the board of trustees shall select the internal |
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| 17 | 17 | | auditor; [and] |
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| 18 | 18 | | (2) the internal auditor shall report directly to the |
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| 19 | 19 | | board; |
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| 20 | 20 | | (3) notwithstanding Section 11.201(d)(2), the board |
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| 21 | 21 | | or the board's designee is responsible for the evaluation of the |
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| 22 | 22 | | internal auditor; and |
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| 23 | 23 | | (4) each trustee and any designee responsible for the |
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| 24 | 24 | | evaluation of the internal auditor must receive at least two hours |
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| 25 | 25 | | of training at least once every two years regarding: |
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| 26 | 26 | | (A) the adoption of an audit plan; and |
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| 27 | 27 | | (B) the evaluation of an internal auditor. |
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| 28 | 28 | | SECTION 2. This Act takes effect September 1, 2015. |
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