By: Hancock S.B. No. 1510
A BILL TO BE ENTITLED
AN ACT
relating to authority of the county auditor to examine and audit 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 AND AUDIT OF RECORDS OF CERTAIN
SPECIAL DISTRICTS. (a) The county auditor shall have continual
access to and may, at the county auditor's discretion, examine 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.
(b) The county auditor, with the approval of the
commissioners court, may audit the books, accounts, reports,
vouchers, and any other records of an entity described by
Subsection (a) if the county auditor determines an audit is
necessary after conducting an examination under Subsection (a).
SECTION 2. This Act takes effect September 1, 2015.