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A BILL TO BE ENTITLED
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AN ACT
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relating to the audit and review of river authorities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter G, Chapter 49, Water Code, is amended |
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by adding Section 49.1991 to read as follows: |
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Sec. 49.1991. AUDIT AND REVIEW OF RIVER AUTHORITIES. (a) A |
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district that is a river authority is subject to: |
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(1) an economy and efficiency audit by the state |
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auditor's office; and |
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(2) an efficiency review by the Legislative Budget |
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Board. |
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(b) The state auditor's participation under this section is |
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subject to approval by the legislative audit committee for |
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inclusion in the audit plan under Section 321.013(c), Government |
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Code. |
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SECTION 2. Section 321.013(a), Government Code, is amended |
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to read as follows: |
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(a) The State Auditor shall conduct audits of all |
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departments, including institutions of higher education, and of |
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river authorities, as specified in the audit plan. At the direction |
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of the committee, the State Auditor shall conduct an audit or |
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investigation of any entity receiving funds from the state. |
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SECTION 3. Chapter 321, Government Code, is amended by |
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adding Section 321.0139 to read as follows: |
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Sec. 321.0139. ECONOMY AND EFFICIENCY AUDIT OF RIVER |
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AUTHORITIES. (a) At a reasonable time in advance of an economy and |
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efficiency audit of a river authority, the state auditor shall |
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provide the governing body of the authority with written |
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information relating to the procedures for and scope of the audit. |
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The state auditor shall include in the materials information |
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describing: |
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(1) how the appropriate representatives of the |
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authority may participate in the audit planning process; and |
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(2) how the authority may request information or |
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assistance in preparing for the audit from the state auditor. |
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(b) The state auditor shall seek the recommendations of the |
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Legislative Budget Board in preparing materials to be provided |
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under Subsection (a). |
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SECTION 4. Chapter 322, Government Code, is amended by |
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adding Section 322.0171 to read as follows: |
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Sec. 322.0171. EFFICIENCY REVIEW OF RIVER AUTHORITIES. (a) |
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The board periodically may review and analyze the effectiveness and |
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efficiency of the policies, management, fiscal affairs, and |
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operations of a river authority. |
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(b) The board shall report the findings of a review and |
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analysis to the governor and the legislature. |
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(c) Until the board has completed a review and analysis |
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under this section, all information, documentary or otherwise, |
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prepared or maintained in conducting the review and analysis or |
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preparing the review report, including intra-agency and |
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interagency communications and drafts of the review report or |
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portions of those drafts, is excepted from required public |
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disclosure as audit working papers under Section 552.116. This |
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subsection does not affect whether information described by this |
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subsection is confidential or excepted from required public |
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disclosure under a law other than Section 552.116. |
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SECTION 5. This Act takes effect September 1, 2013. |