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Amend CSSB 448 (senate committee printing) by striking all below the enacting clause and substituting the following:
SECTION 1. AUDIT. Chapter 321, Government Code, is amended by adding Section 321.024 to read as follows:
Sec. 321.024. CERTAIN RIVER AUTHORITIES SUBJECT TO AUDIT. (a) The financial transactions of a river authority listed in Subsection (b) are subject to audit under this chapter.
(b) This section applies only to the:
(1) Brazos River Authority; and
(2) Lower Colorado River Authority.
(c) A river authority shall pay the cost incurred by the state auditor in conducting an audit of the authority under this section. The state auditor shall determine the cost, and the authority shall pay the amount promptly on receipt of a statement from the state auditor detailing the cost.
SECTION 2. BRAZOS RIVER AUTHORITY. Chapter 8502, Special District Local Laws Code, is amended by adding Section 8502.0051 to read as follows:
Sec. 8502.0051. AUDIT. The authority is subject to the audit provisions of Section 321.024, Government Code.
SECTION 3. LOWER COLORADO RIVER AUTHORITY. Section 8503.015, Special District Local Laws Code, is amended to read as follows:
Sec. 8503.015. AUDIT. The authority is subject to the audit provisions of:
(1) Subchapter G, Chapter 49, Water Code; and
(2) Section 321.024, Government Code.
SECTION 4. TRANSITION. (a) Subject to approval by the Legislative Audit Committee for inclusion in the audit plan under Section 321.013(c), Government Code, the state auditor shall audit the Brazos River Authority and the Lower Colorado River Authority under Section 321.024, Government Code, as added by this Act.
(b) A river authority audited under this section shall cooperate and provide assistance and access to all necessary records, confidential or nonconfidential, to the state auditor in conducting the audit under this section.
(c) Not later than December 31, 2015, the state auditor shall prepare a written report for an audit conducted under this section and file the report in accordance with Section 321.014, Government Code.
SECTION 5. EFFECTIVE DATE. 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, 2013.