By: Fraser, Birdwell  S.B. No. 448
         (In the Senate - Filed February 8, 2013; February 13, 2013,
  read first time and referred to Committee on Natural Resources;
  March 18, 2013, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 8, Nays 1; March 18, 2013,
  sent to printer.)
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 448 By:  Fraser
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the audit of certain river authorities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         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)  A river authority listed in Subsection (b) is subject to audit
  under this chapter as if it were a state agency.
         (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
  Subsection (c), Section 321.013, Government Code, the state auditor
  shall conduct comprehensive audits, including audits of the
  operations and performance, of 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.
 
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