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A BILL TO BE ENTITLED
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AN ACT
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relating to financial oversight of junior college districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2102.003(5), Government Code, is amended |
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to read as follows: |
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(5) "State agency" means a department, board, bureau, |
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institution, commission, or other agency in the executive branch of |
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state government. The term includes a junior college district. |
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SECTION 2. Section 2102.009, Government Code, is amended to |
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read as follows: |
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Sec. 2102.009. ANNUAL REPORT. (a) The internal auditor of |
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a state agency other than a junior college district shall prepare an |
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annual report and submit the report before November 1 of each year |
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to the governor, the Legislative Budget Board, the Sunset Advisory |
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Commission, the state auditor, the state agency's governing board, |
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and the administrator. |
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(b) The internal auditor of a junior college district shall |
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prepare an annual report and submit the report before November 1 of |
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each year to the state auditor and the Texas Higher Education |
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Coordinating Board. |
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(c) The state auditor shall prescribe the form and content |
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of the annual report, subject to the approval of the legislative |
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audit committee. |
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SECTION 3. Sections 2102.0091(a) and (c), Government Code, |
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are amended to read as follows: |
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(a) A state agency, other than a junior college district, |
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shall file with the Sunset Advisory Commission, the budget division |
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of the governor's office, the state auditor, and the Legislative |
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Budget Board a copy of each report submitted to the state agency's |
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governing board or the administrator of the state agency if the |
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state agency does not have a governing board by the agency's |
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internal auditor. A junior college district shall file a copy of |
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each report submitted to the district's governing board by its |
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internal auditor with the state auditor and the Texas Higher |
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Education Coordinating Board. |
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(c) In addition to the requirements of Subsection (a), a |
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state agency, other than a junior college district, shall file with |
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the budget division of the governor's office, the state auditor, |
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and the Legislative Budget Board any action plan or other response |
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issued by the state agency's governing board or the administrator |
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of the state agency if the state agency does not have a governing |
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board in response to the report of the state agency's internal |
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auditor. A junior college district shall file any action plan or |
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other response issued by the district's governing board to the |
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internal auditor's report with the state auditor and the Texas |
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Higher Education Coordinating Board. |
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SECTION 4. Section 2102.013, Government Code, is amended by |
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adding Subsection (d) to read as follows: |
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(d) A junior college district shall submit a copy of the |
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written risk assessment to the Texas Higher Education Coordinating |
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Board. |
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SECTION 5. The change in law made by this Act applies |
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beginning with the 2014-2015 fiscal year. |
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SECTION 6. This Act takes effect September 1, 2011. |