7 | 5 | | |
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8 | 6 | | |
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9 | 7 | | A BILL TO BE ENTITLED |
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10 | 8 | | AN ACT |
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11 | 9 | | relating to the administration and operations of the state |
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12 | 10 | | auditor's office. |
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13 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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14 | 12 | | SECTION 1. Section 321.002(a), Government Code, is amended |
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15 | 13 | | to read as follows: |
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16 | 14 | | (a) The legislative audit committee consists of: |
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17 | 15 | | (1) the lieutenant governor; |
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18 | 16 | | (2) the speaker of the house of representatives; |
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19 | 17 | | (3) the chairman of the senate finance committee; |
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20 | 18 | | (4) three members [one member] of the senate appointed |
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21 | 19 | | by the lieutenant governor; |
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22 | 20 | | (5) the chairman of the house appropriations |
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23 | 21 | | committee; [and] |
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24 | 22 | | (6) the chairman of the house ways and means |
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25 | 23 | | committee; and |
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26 | 24 | | (7) two members of the house of representatives |
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27 | 25 | | appointed by the speaker of the house of representatives. |
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28 | 26 | | SECTION 2. Section 321.004(b), Government Code, is amended |
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29 | 27 | | to read as follows: |
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30 | 28 | | (b) The eleventh [seventh] member's duty to the committee |
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31 | 29 | | ends when the member casts the tie-breaking vote and the matter is |
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32 | 30 | | resolved. |
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33 | 31 | | SECTION 3. Chapter 321, Government Code, is amended by |
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34 | 32 | | adding Section 321.0139 to read as follows: |
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35 | 33 | | Sec. 321.0139. AUDIT OF POPULOUS COUNTIES. (a) In this |
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36 | 34 | | section, "federal funds" means money received by a county from the |
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37 | 35 | | federal government as a result of an act of the United States |
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38 | 36 | | Congress. |
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39 | 37 | | (b) Not later than January 1, 2026, the State Auditor shall |
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40 | 38 | | conduct a one-time audit of each county in this state with a |
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41 | 39 | | population of one million or more concerning the use by the county |
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42 | 40 | | of federal funds received on or after January 1, 2021. |
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43 | 41 | | (c) The audit under this section is a compliance audit to |
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44 | 42 | | determine: |
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45 | 43 | | (1) whether the county has obligated, expended, |
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46 | 44 | | received, and used federal funds in accordance with the purpose for |
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47 | 45 | | which those funds were made available to the county; |
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48 | 46 | | (2) whether the county has obligated, expended, |
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49 | 47 | | received, and used federal funds in accordance with any |
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50 | 48 | | limitations, restrictions, conditions, or mandatory directions |
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51 | 49 | | imposed by law on those obligations, expenditures, receipts, or |
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52 | 50 | | uses; |
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53 | 51 | | (3) whether the records, books, and accounts of the |
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54 | 52 | | county fairly and accurately reflect the county's financial and |
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55 | 53 | | fiscal operations relating to the obligation, receipt, |
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56 | 54 | | expenditure, and use of federal funds; |
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57 | 55 | | (4) whether the collection of federal funds by the |
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58 | 56 | | county is in accordance with applicable laws and regulations; and |
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59 | 57 | | (5) whether federal funds received by the county from |
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60 | 58 | | the federal government and held by the county have been properly and |
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61 | 59 | | legally administered while in the county's custody. |
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62 | 60 | | (d) The State Auditor shall prepare a written audit report |
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63 | 61 | | for each audit conducted under this section in the manner required |
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64 | 62 | | by Section 321.014. |
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65 | 63 | | (e) This section expires January 1, 2027. |
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66 | 64 | | SECTION 4. As soon as practicable after the effective date |
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67 | 65 | | of this Act, the lieutenant governor and the speaker of the house of |
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68 | 66 | | representatives shall appoint the additional members of the |
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69 | 67 | | legislative audit committee in accordance with Section 321.002(a), |
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70 | 68 | | Government Code, as amended by this Act. |
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71 | 69 | | SECTION 5. This Act takes effect September 1, 2025. |
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