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A BILL TO BE ENTITLED
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AN ACT
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relating to the audit of certain river authorities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. AUDIT. Chapter 321, Government Code, is amended |
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by adding Section 321.024 to read as follows: |
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Sec. 321.024. CERTAIN RIVER AUTHORITIES SUBJECT TO AUDIT. |
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(a) The financial transactions of a river authority listed in |
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Subsection (b) are subject to audit under this chapter. |
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(b) This section applies only to the: |
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(1) Brazos River Authority; and |
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(2) Lower Colorado River Authority. |
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(c) A river authority shall pay the cost incurred by the |
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state auditor in conducting an audit of the authority under this |
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section. The state auditor shall determine the cost, and the |
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authority shall pay the amount promptly on receipt of a statement |
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from the state auditor detailing the cost. |
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SECTION 2. BRAZOS RIVER AUTHORITY. Chapter 8502, Special |
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District Local Laws Code, is amended by adding Section 8502.0051 to |
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read as follows: |
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Sec. 8502.0051. AUDIT. The authority is subject to the |
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audit provisions of Section 321.024, Government Code. |
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SECTION 3. LOWER COLORADO RIVER AUTHORITY. Section |
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8503.015, Special District Local Laws Code, is amended to read as |
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follows: |
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Sec. 8503.015. AUDIT. The authority is subject to the audit |
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provisions of: |
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(1) Subchapter G, Chapter 49, Water Code; and |
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(2) Section 321.024, Government Code. |
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SECTION 4. TRANSITION. (a) Subject to approval by the |
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Legislative Audit Committee for inclusion in the audit plan under |
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Subsection (c), Section 321.013, Government Code, the state auditor |
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shall audit the Brazos River Authority and the Lower Colorado River |
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Authority under Section 321.024, Government Code, as added by this |
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Act. |
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(b) A river authority audited under this section shall |
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cooperate and provide assistance and access to all necessary |
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records, confidential or nonconfidential, to the state auditor in |
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conducting the audit under this section. |
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(c) Not later than December 31, 2015, the state auditor |
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shall prepare a written report for an audit conducted under this |
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section and file the report in accordance with Section 321.014, |
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Government Code. |
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SECTION 5. EFFECTIVE DATE. This Act takes effect |
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immediately if it receives a vote of two-thirds of all the members |
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elected to each house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2013. |