S.B. No. 1510
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1510 passed the Senate on
May 11, 2015, by the following vote: Yeas 31, Nays 0; and that the
Senate concurred in House amendment on May 30, 2015, by the
following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1510 passed the House, with
amendment, on May 27, 2015, by the following vote: Yeas 144,
Nays 0, two present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor