Texas 2017 - 85th Regular

Texas Senate Bill SB1544 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	85R31448 DMS-D
2	1		By: Kolkhorst S.B. No. 1544
3		-	(Schubert)
4		-	Substitute the following for S.B. No. 1544: No.
5	2
6	3
7	4		A BILL TO BE ENTITLED
8	5		AN ACT
9	6		relating to financial reporting requirements of regional planning
10	7		commissions.
11	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	9		SECTION 1. Section 391.0095, Local Government Code, is
13	10		amended by amending Subsections (a), (d), and (e) and adding
14		-	Subsections (d-1) and (f) to read as follows:
	11	+	Subsections (c-1), (d-1), and (f) to read as follows:
15	12		(a) The audit and reporting requirements under Section
16	13		391.009(a) shall include a requirement that a commission annually
17	14		report to the state auditor:
18	15		(1) the amount and source of funds received by the
19	16		commission during the commission's preceding fiscal year;
20	17		(2) the amount and source of funds expended by the
21	18		commission during the commission's preceding fiscal year,
22	19		including, for each commission program for which an expenditure is
23	20		made:
24		-	(A) the name and description of the program; and
25		-	(B) the amount approved by the governing board of
26		-	the commission and spent for each eligible governmental unit;
	21	+	(A) a description of the program;
	22	+	(B) the name of the program and the name of each
	23	+	eligible recipient, governmental unit, or other person who received
	24	+	funds approved by the governing body of the commission under the
	25	+	program; and
	26	+	(C) the amount spent for each eligible
	27	+	governmental unit;
27	28		(3) an explanation of any method used by the
28	29		commission to compute an expense of the commission, including
29	30		computation of any indirect cost of the commission;
30	31		(4) a report of the commission's productivity and
31	32		performance during the commission's preceding fiscal year [annual
32	33		reporting period];
33	34		(5) a projection of the commission's productivity and
34	35		performance during the commission's next fiscal year [annual
35	36		reporting period];
36	37		(6) the results of an audit of the commission's affairs
37	38		prepared by an independent certified public accountant; and
38	39		(7) a report of any assets disposed of by the
39	40		commission during the commission's preceding fiscal year.
	41	+	(c-1) The report submitted under this section shall note any
	42	+	governmental units that are ineligible to receive money under a
	43	+	commission program.
40	44		(d) If a commission fails to submit a report or audit as
41	45		required under this section or is determined by the state auditor to
42	46		have failed to comply with a rule, requirement, or guideline
43	47		adopted under Section 391.009, the state auditor shall report the
44	48		failure to the governor's office. The governor may, until the
45	49		failure is corrected:
46	50		(1) appoint a receiver to operate or oversee the
47	51		commission; or
48	52		(2) withhold any appropriated funds of the commission.
49	53		(d-1) If the governor appoints a receiver under Subsection
50	54		(d)(1), the receiver or the commission may not spend any of the
51		-	commission's funds without approval of the receiver until the
52		-	failure is corrected.
	55	+	commission's funds until the failure is corrected.
53	56		(e) A commission shall send to the governor, the state
54	57		auditor, the comptroller, the members of the legislature that
55	58		represent a district located wholly or partly in the region of the
56	59		commission, each participating governmental unit in the region, and
57	60		the Legislative Budget Board a copy of each report and audit
58	61		required under this section or under Section 391.009. The state
59	62		auditor may review each audit and report, subject to a risk
60	63		assessment performed by the state auditor and to the legislative
61	64		audit committee's approval of including the review in the audit
62	65		plan under Section 321.013, Government Code. If the state auditor
63	66		reviews the audit or report, the state auditor must be given access
64	67		to working papers and other supporting documentation that the state
65	68		auditor determines is necessary to perform the review. If the state
66	69		auditor finds significant issues involving the administration or
67	70		operation of a commission or its programs, the state auditor shall
68	71		report its findings and related recommendations to the legislative
69	72		audit committee, the governor, and the commission. The governor
70	73		and the legislative audit committee may direct the commission to
71	74		prepare a corrective action plan or other response to the state
72	75		auditor's findings or recommendations. The legislative audit
73	76		committee may direct the state auditor to perform any additional
74	77		audit or investigative work that the committee determines is
75	78		necessary.
76	79		(f) A commission's Internet website home page must contain a
77	80		prominently placed direct link to the most recent report and audit
78	81		required under this section.
79	82		SECTION 2. This Act takes effect September 1, 2017.