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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 regional mobility authorities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter F, Chapter 370, Transportation Code, |
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is amended by adding Section 370.263 to read as follows: |
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Sec. 370.263. AUDIT OF AUTHORITIES. (a) An authority is |
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subject to an economy and efficiency audit by the state auditor's |
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office. |
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(b) An audit under this section may include audits of the |
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authority's contractors and subcontractors. |
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(c) 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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(d) An authority shall pay the cost incurred by the state |
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auditor in conducting an audit of the authority under this section. |
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The state auditor shall determine the cost, and the authority shall |
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pay the amount promptly on receipt of a statement from the state |
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auditor detailing the cost. |
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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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regional mobility authorities, as specified in the audit plan. At |
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the direction of the committee, the State Auditor shall conduct an |
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audit or investigation of any entity receiving funds from the |
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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 REGIONAL |
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MOBILITY AUTHORITIES. At a reasonable time in advance of an economy |
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and efficiency audit of a regional mobility authority, the state |
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auditor shall provide the board of directors of the authority with |
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written information relating to the procedures for and scope of the |
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audit. The state auditor shall include in the materials |
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information 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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SECTION 4. This Act takes effect September 1, 2015. |