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          A BILL TO BE ENTITLED
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          AN ACT
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        relating to the authority of the Jackson County Navigation District  | 
      
      
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        to file an annual compilation or review report with the executive  | 
      
      
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        director of the Texas Commission on Environmental Quality in lieu  | 
      
      
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        of filing an annual audit report. | 
      
      
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               BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | 
      
      
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               SECTION 1.  Notwithstanding any provisions of Subchapter G,  | 
      
      
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        Chapter 49, Water Code, the Jackson County Navigation District, in  | 
      
      
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        a fiscal year in which district net revenues exceed expenditures by  | 
      
      
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        $10,000 or less, may submit to the executive director of the Texas  | 
      
      
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        Commission on Environmental Quality a compilation report or a  | 
      
      
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        review report instead of an audited financial statement. | 
      
      
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               SECTION 2.  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. |