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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. Section 49.199(b), Water Code, is amended to |
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read as follows: |
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(b) The state auditor may audit the financial transactions |
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of any district, including a special water authority, if the state |
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auditor determines that the audit is necessary. A district audited |
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under this subsection shall reimburse the state auditor for the |
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cost of performing the audit. |
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SECTION 2. (a) Notwithstanding Section 49.199(b), Water |
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Code, as amended by this Act, and subject to approval by the |
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Legislative Audit Committee for inclusion in the audit plan under |
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Section 321.013(c), Government Code, the state auditor shall |
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conduct comprehensive financially related audits, including audits |
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of the operations and performance, of the Lower Colorado River |
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Authority. |
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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 January 1, 2015, the state auditor shall |
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prepare a written report for an audit conducted under this section |
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and file the report in accordance with Section 321.014, Government |
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Code. |
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(d) A river authority audited under this section shall |
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reimburse the state auditor for the cost of performing the audit. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |