Texas 2025 - 89th Regular

Texas Senate Bill SB2016 Compare Versions

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1+89R14179 GP-F
12 By: Bettencourt S.B. No. 2016
2- (In the Senate - Filed March 6, 2025; March 17, 2025, read
3- first time and referred to Committee on Local Government;
4- March 31, 2025, reported favorably by the following vote: Yeas 4,
5- Nays 1; March 31, 2025, sent to printer.)
6-Click here to see the committee vote
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97 A BILL TO BE ENTITLED
108 AN ACT
119 relating to the administration and operations of the state
1210 auditor's office.
1311 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1412 SECTION 1. Section 321.002(a), Government Code, is amended
1513 to read as follows:
1614 (a) The legislative audit committee consists of:
1715 (1) the lieutenant governor;
1816 (2) the speaker of the house of representatives;
1917 (3) the chairman of the senate finance committee;
2018 (4) three members [one member] of the senate appointed
2119 by the lieutenant governor;
2220 (5) the chairman of the house appropriations
2321 committee; [and]
2422 (6) the chairman of the house ways and means
2523 committee; and
2624 (7) two members of the house of representatives
2725 appointed by the speaker of the house of representatives.
2826 SECTION 2. Section 321.004(b), Government Code, is amended
2927 to read as follows:
3028 (b) The eleventh [seventh] member's duty to the committee
3129 ends when the member casts the tie-breaking vote and the matter is
3230 resolved.
3331 SECTION 3. Chapter 321, Government Code, is amended by
3432 adding Section 321.0139 to read as follows:
3533 Sec. 321.0139. AUDIT OF POPULOUS COUNTIES. (a) In this
3634 section, "federal funds" means money received by a county from the
3735 federal government as a result of an act of the United States
3836 Congress.
3937 (b) Not later than January 1, 2026, the State Auditor shall
4038 conduct a one-time audit of each county in this state with a
4139 population of one million or more concerning the use by the county
4240 of federal funds received on or after January 1, 2021.
4341 (c) The audit under this section is a compliance audit to
4442 determine:
4543 (1) whether the county has obligated, expended,
4644 received, and used federal funds in accordance with the purpose for
4745 which those funds were made available to the county;
4846 (2) whether the county has obligated, expended,
4947 received, and used federal funds in accordance with any
5048 limitations, restrictions, conditions, or mandatory directions
5149 imposed by law on those obligations, expenditures, receipts, or
5250 uses;
5351 (3) whether the records, books, and accounts of the
5452 county fairly and accurately reflect the county's financial and
5553 fiscal operations relating to the obligation, receipt,
5654 expenditure, and use of federal funds;
5755 (4) whether the collection of federal funds by the
5856 county is in accordance with applicable laws and regulations; and
5957 (5) whether federal funds received by the county from
6058 the federal government and held by the county have been properly and
6159 legally administered while in the county's custody.
6260 (d) The State Auditor shall prepare a written audit report
6361 for each audit conducted under this section in the manner required
6462 by Section 321.014.
6563 (e) This section expires January 1, 2027.
6664 SECTION 4. As soon as practicable after the effective date
6765 of this Act, the lieutenant governor and the speaker of the house of
6866 representatives shall appoint the additional members of the
6967 legislative audit committee in accordance with Section 321.002(a),
7068 Government Code, as amended by this Act.
7169 SECTION 5. This Act takes effect September 1, 2025.
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