85R31448 DMS-D
By: Kolkhorst S.B. No. 1544
(Schubert)
Substitute the following for S.B. No. 1544: No.
A BILL TO BE ENTITLED
AN ACT
relating to financial reporting requirements of regional planning
commissions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 391.0095, Local Government Code, is
amended by amending Subsections (a), (d), and (e) and adding
Subsections (d-1) and (f) to read as follows:
(a) The audit and reporting requirements under Section
391.009(a) shall include a requirement that a commission annually
report to the state auditor:
(1) the amount and source of funds received by the
commission during the commission's preceding fiscal year;
(2) the amount and source of funds expended by the
commission during the commission's preceding fiscal year,
including, for each commission program for which an expenditure is
made:
(A) the name and description of the program; and
(B) the amount approved by the governing board of
the commission and spent for each eligible governmental unit;
(3) an explanation of any method used by the
commission to compute an expense of the commission, including
computation of any indirect cost of the commission;
(4) a report of the commission's productivity and
performance during the commission's preceding fiscal year [annual
reporting period];
(5) a projection of the commission's productivity and
performance during the commission's next fiscal year [annual
reporting period];
(6) the results of an audit of the commission's affairs
prepared by an independent certified public accountant; and
(7) a report of any assets disposed of by the
commission during the commission's preceding fiscal year.
(d) If a commission fails to submit a report or audit as
required under this section or is determined by the state auditor to
have failed to comply with a rule, requirement, or guideline
adopted under Section 391.009, the state auditor shall report the
failure to the governor's office. The governor may, until the
failure is corrected:
(1) appoint a receiver to operate or oversee the
commission; or
(2) withhold any appropriated funds of the commission.
(d-1) If the governor appoints a receiver under Subsection
(d)(1), the receiver or the commission may not spend any of the
commission's funds without approval of the receiver until the
failure is corrected.
(e) A commission shall send to the governor, the state
auditor, the comptroller, the members of the legislature that
represent a district located wholly or partly in the region of the
commission, each participating governmental unit in the region, and
the Legislative Budget Board a copy of each report and audit
required under this section or under Section 391.009. The state
auditor may review each audit and report, subject to a risk
assessment performed by the state auditor and to the legislative
audit committee's approval of including the review in the audit
plan under Section 321.013, Government Code. If the state auditor
reviews the audit or report, the state auditor must be given access
to working papers and other supporting documentation that the state
auditor determines is necessary to perform the review. If the state
auditor finds significant issues involving the administration or
operation of a commission or its programs, the state auditor shall
report its findings and related recommendations to the legislative
audit committee, the governor, and the commission. The governor
and the legislative audit committee may direct the commission to
prepare a corrective action plan or other response to the state
auditor's findings or recommendations. The legislative audit
committee may direct the state auditor to perform any additional
audit or investigative work that the committee determines is
necessary.
(f) A commission's Internet website home page must contain a
prominently placed direct link to the most recent report and audit
required under this section.
SECTION 2. This Act takes effect September 1, 2017.