| 8 | 4 | | AN ACT |
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| 9 | 5 | | relating to authority of the county auditor to examine and audit the |
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| 10 | 6 | | records of certain special districts. |
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| 11 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 8 | | SECTION 1. Subchapter A, Chapter 115, Local Government |
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| 13 | 9 | | Code, is amended by adding Section 115.0036 to read as follows: |
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| 14 | 10 | | Sec. 115.0036. EXAMINATION AND AUDIT OF RECORDS OF CERTAIN |
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| 15 | 11 | | SPECIAL DISTRICTS. (a) The county auditor shall have continual |
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| 16 | 12 | | access to and may, at the county auditor's discretion, examine the |
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| 17 | 13 | | books, accounts, reports, vouchers, and any other records of: |
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| 18 | 14 | | (1) a special district if the district's budget |
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| 19 | 15 | | requires the approval of the commissioners court; and |
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| 20 | 16 | | (2) any subsidiary of a special district described by |
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| 21 | 17 | | Subdivision (1) that is supported wholly or partly by public funds. |
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| 22 | 18 | | (b) The county auditor, with the approval of the |
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| 23 | 19 | | commissioners court, may audit the books, accounts, reports, |
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| 24 | 20 | | vouchers, and any other records of an entity described by |
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| 25 | 21 | | Subsection (a) if the county auditor determines an audit is |
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| 26 | 22 | | necessary after conducting an examination under Subsection (a). |
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| 27 | 23 | | SECTION 2. This Act takes effect September 1, 2015. |
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| 24 | + | ______________________________ ______________________________ |
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| 25 | + | President of the Senate Speaker of the House |
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| 26 | + | I hereby certify that S.B. No. 1510 passed the Senate on |
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| 27 | + | May 11, 2015, by the following vote: Yeas 31, Nays 0; and that the |
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| 28 | + | Senate concurred in House amendment on May 30, 2015, by the |
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| 29 | + | following vote: Yeas 31, Nays 0. |
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| 30 | + | ______________________________ |
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| 31 | + | Secretary of the Senate |
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| 32 | + | I hereby certify that S.B. No. 1510 passed the House, with |
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| 33 | + | amendment, on May 27, 2015, by the following vote: Yeas 144, |
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| 34 | + | Nays 0, two present not voting. |
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| 35 | + | ______________________________ |
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| 36 | + | Chief Clerk of the House |
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| 37 | + | Approved: |
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| 38 | + | ______________________________ |
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| 39 | + | Date |
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| 40 | + | ______________________________ |
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| 41 | + | Governor |
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