Texas 2015 84th Regular

Texas Senate Bill SB1510 Introduced / Bill

Filed 03/12/2015

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                    84R11828 PAM-F
 By: Hancock S.B. No. 1510


 A BILL TO BE ENTITLED
 AN ACT
 relating to authority of the county auditor to examine the records
 of certain special districts.
 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 SECTION 1.  Subchapter A, Chapter 115, Local Government
 Code, is amended by adding Section 115.0036 to read as follows:
 Sec. 115.0036.  EXAMINATION OF RECORDS OF CERTAIN SPECIAL
 DISTRICTS. The county auditor shall have continual access to and
 may, at the county auditor's discretion, examine and investigate
 the correctness of the books, accounts, reports, vouchers, and any
 other records of:
 (1)  a special district if the district's budget
 requires the approval of the commissioners court; and
 (2)  any subsidiary of a special district described by
 Subdivision (1) that is supported wholly or partly by public funds.
 SECTION 2.  This Act takes effect September 1, 2015.