86R4139 SRA-D
By: Kolkhorst S.B. No. 595
A BILL TO BE ENTITLED
AN ACT
relating to an annual audit by the state auditor regarding certain
community development block grant disaster recovery program money.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 321, Government Code, is amended by
adding Section 321.024 to read as follows:
Sec. 321.024. ANNUAL AUDIT REGARDING CERTAIN COMMUNITY
DEVELOPMENT BLOCK GRANT DISASTER RECOVERY PROGRAM MONEY. (a) The
state auditor shall conduct an audit of the distribution and
expenditure of community development block grant disaster recovery
program money authorized by the Further Additional Supplemental
Appropriations for Disaster Relief Requirements Act, 2018
(Subdivision 1 of Division B of Pub. L. No. 115-123), that is
received by this state and distributed to a council of government or
other political subdivision or another entity. An audit under this
subsection shall be conducted for each state fiscal year in which a
distribution described by this subsection is made, including a
distribution from a council of government to another entity. In
conducting an audit, the state auditor shall develop an audit plan
and establish the scope of the audit and objectives for the audit
that are consistent with generally accepted government auditing
standards and with other audits conducted by the state auditor
under this chapter.
(b) An audit conducted under Subsection (a) must:
(1) identify each recipient of grant money, including
each political subdivision or other person who receives grant money
distributed by a council of government; and
(2) specify the amount of grant money received by each
recipient.
(c) The General Land Office and a political subdivision
receiving the grant money described by Subsection (a) shall
cooperate with and provide assistance to the state auditor in
conducting an audit under this section.
(d) Subject to this subsection, a council of government that
receives the grant money described by Subsection (a) shall provide
to the state auditor all relevant records maintained by the council
regarding the distribution and expenditure of the money. The state
auditor is entitled to access to the records of information of the
council in the manner provided by this chapter for access to the
records of an entity subject to audit under this chapter.
(e) The state auditor shall prepare a report of an audit
conducted under this section not later than December 1 following
the end of the state fiscal year in which the audit is completed.
The report must include the information described by Subsection
(b). The state auditor shall file the report with the governor, the
lieutenant governor, the speaker of the house of representatives,
and each member of the legislature, and the General Land Office
shall publish the report on its Internet website.
SECTION 2. As soon as practicable after the effective date
of this Act, the state auditor shall conduct an initial audit under
Section 321.024, Government Code, as added by this Act, covering
the state fiscal year ending August 31, 2019. Notwithstanding the
deadline provided by Section 321.024(e), Government Code, as added
by this Act, the state auditor may file the report of the initial
audit as soon as practicable after the date on which the audit is
completed.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.